Which of These Properties of Business Combinations Does Not Require

question 10

Multiple Choice

Which of these properties of business combinations does not require disclosure under IFRS 3?

• A)Change of managerial staffing
• B)Names and descriptions of combining entities
• C)Percentage of voting equity instruments acquired
• D)Acquisition date

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Definitions:

Job Performance

The effectiveness and efficiency with which an individual fulfills their work-related tasks and responsibilities.

Behavior

The actions or reactions of an organism, often in relation to its environment, which can be observable or measurable.

Big Five

A model describing human personality through five broad dimensions: openness, conscientiousness, extraversion, agreeableness, and neuroticism.

Openness to Experience

A personality trait that features characteristics such as imagination and insight, and those high in this trait also tend to have a broad range of interests.