Which of the Following Note Disclosures Are NOT Required by AASB

question 23

Multiple Choice

Which of the following note disclosures are NOT required by AASB 101?

• A) Sources of estimation uncertainty in relation to impairment of assets.
• B) Dividends declared after end of reporting period but before the financial statements are authorised for issue.
• C) The country of incorporation of the entity.
• D) The names and qualifications of all directors of the entity.

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Definitions:

Information Processing Approach

A cognitive psychology theory that compares human thought processes to computer analysis, emphasizing ways in which people focus on, analyze, store, and retrieve information.

Piaget

Jean Piaget was a Swiss psychologist known for his pioneering work in child development, particularly his theory of cognitive development that describes how children's intellect grows.

Vygotsky

A psychologist known for the sociocultural theory, emphasizing the importance of social interaction in the development of cognition and learning among children.

Automatization

The process of making an action or process automatic, often through practice or technology, decreasing the need for conscious involvement.