The Information Contained Within Appendix B of AASB 3/IFRS 3

question 22

Multiple Choice

The information contained within Appendix B of AASB 3/IFRS 3 in relation to disclosure:

• A) is not mandatory, but contains optional additional disclosures.
• B) contains prescribed presentation formats for disclosure of business combinations.
• C) is an integral part of AASB 3/IFRS 3.
• D) is complementary to the main disclosure requirements within the body of AASB 3/IFRS 3.

---

Definitions:

Dynamically Designed

Refers to systems or objects designed with adaptability to change and variability in mind, often responsive to user input or environmental conditions.

Kapauku Pigs

A term associated with the economic and social importance of pigs in the Kapauku Papuan culture of West Papua.

Sweet Potatoes

A root vegetable with a sweet taste, rich in vitamins, minerals, and fibers, often used in both savory and sweet dishes.

Globalization

The process by which businesses or other organizations develop international influence or start operating on an international scale, leading to increased interconnectedness.