Which of the Following Is Not One of the General

question 61

Multiple Choice

Which of the following is not one of the general reporting requirements of IAS 1/AASB 101 as it applies to Australia?

• A) The reports must be in English.
• B) The level of rounding used in presenting the amounts.
• C) Comparative information for the preceding reporting period.
• D) The name and address of each shareholder must be disclosed.