AASB 133 Applies to the Computation and Presentation of Earnings

question 17

Multiple Choice

AASB 133 applies to the computation and presentation of earnings per share by:

• A) only reporting entities whose shares are publicly traded
• B) reporting entities whose shares are publicly traded, or of entities that are in the process of issuing ordinary shares that will be traded in public markets
• C) only those entities that are in the process of issuing ordinary shares that will be traded in public markets
• D) both reporting and non-reporting entities

Distinguish between different powers and their influence on change compliance.

Analyze factors contributing to organizational cynicism and resistance to change.

Appreciate the importance of communication and collaboration in developing and implementing a vision.

Evaluate the effects of change on individuals and the organization over time.

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Definitions:

Credit Clause

A provision of the United States Constitution that requires states to respect the "public acts, records, and judicial proceedings" of other states.

Judicial Proceedings

The process and activities that take place in courts during the handling of legal cases, including trials, hearings, and appeals.

Police Power

The capacity of the states to regulate behavior and enforce order within their territory for the betterment of the health, safety, morals, and general welfare of their inhabitants.

Health

The state of being free from illness or injury; a person's mental or physical condition.