AASB 102 Requires Separate Disclosure Of

question 20

Multiple Choice

AASB 102 requires separate disclosure of:

• A) where there has been abnormal wastage which has been expensed.
• B) details of inventories pledged as security for loans.
• C) interest costs which have been capitalised into the cost of inventories.
• D) details of key terms of purchase.

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Definitions:

Atrial Natriuretic Peptide

A hormone produced by the heart that regulates blood pressure and fluid balance.

Calcitonin

A hormone produced by the thyroid gland that helps regulate calcium levels in the blood.

Melatonin

A hormone produced by the pineal gland that regulates sleep and wakefulness cycles in the body.

Circadian Rhythms

Natural, internal processes that regulate the sleep-wake cycle and repeat roughly every 24 hours.