When Disclosing Information About Investments in Associates, AASB 12/IFRS 12

question 18

Multiple Choice

When disclosing information about investments in associates, AASB 12/IFRS 12 Disclosure of Interests in Other Entitites, requires separate disclosure of which of the following?
I - Carrying amounts of investments in associates, in the statement of financial position.
II - Share of profit or loss of associates, in the statement of profit or loss and other comprehensive income.
III - Shares of changes recognised directly in the associate's equity, in the statement of changes in equity.
IV - Unrecognised share of losses in associates, in the Notes to the accounts.

• A) I, II, III and IV.
• B) I, II and IV only.
• C) II, III and IV only.
• D) I, II and III only.

Recognize the variability in the timing and effects of pubertal onset between individuals.

Understand the concept of hypothetical-deductive reasoning and its significance during adolescence.

Recognize the shift from concrete operational thinking to formal operational thinking.

Identify the stages and changes in moral reasoning as described by Kohlberg.

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Definitions:

Perception

The process of organizing, identifying, and interpreting sensory information to represent and understand the environment around us.

Selection Factor

A source of bias that may occur in research findings when participants are allowed to choose for themselves a certain treatment in a scientific study.

Research Findings

The outcomes, results, or conclusions gathered from investigations and studies conducted on specific topics.

Gender Bias

A preference or prejudice toward one gender over the other, which can result in unfair treatment and inequality.