Appendix B of AASB 3/IFRS 3 requires disclosure of which of the following?
I. A qualitative description of the factors that make up goodwill.
II. Details of contingent consideration.
III. The date of exchange.
IV. Carrying amounts of assets and liabilities in business combinations where shares are acquired.
A) I, II and IV only.
B) I, III and IV only.
C) I, II and III only.
D) I, II, III and IV.

Question

Quizplus · Accepted Answer

AASB 3/IFRS 3 Appendix B requires disclosure of a qualitative description of the factors that make up goodwill, details of contingent consideration, and carrying amounts of assets and liabilities in business combinations where shares are acquired. The date of exchange is not explicitly mentioned as a required disclosure in Appendix B.

Appendix B of AASB 3/IFRS 3 Requires Disclosure of Which