Paragraphs 70-73 of AASB 133 Prescribe Various Disclosures Relating to Earnings

question 8

Multiple Choice

Paragraphs 70-73 of AASB 133 prescribe various disclosures relating to earnings per share. The disclosures include:
I - The amounts used as the numerators (earnings) in the ratios.
II - A reconciliation of the earnings amounts to the profit or loss attributable to the parent entity. for the period including the individual effect of each class of instruments that affects earnings per share.
III - The number of ordinary shares outstanding at the end of the financial year.
IV - The weighted average number of ordinary shares used as the denominator in the ratios.

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

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Definitions:

Organization

A structured arrangement of people and resources designed to achieve specific goals and objectives.

Expectations

The beliefs or forecasts about what will happen in the future or how someone should behave, which can influence personal and professional decisions and actions.

Negative Affectivity

A personality trait involving the experience of negative emotions and poor self-concept more intensely and frequently.

Low Levels

Refers to stages or positions that are at the bottom or near the bottom of a hierarchical structure or scale.