In relation to share capital, AASB 101 does not require disclosure in the financial statements of:
A) the number of shares on issue at the end of the year.
B) the total dollar value of share capital at the end of the year.
C) restrictions on dividends payable to certain classes of shareholders.
D) the amount of any over- or under-subscription of new share issues during the year.

Question

Quizplus · Accepted Answer

AASB 101 requires disclosure of the number of shares, total dollar value of share capital, and restrictions on dividends but does not specifically require disclosure of the amount of any over- or under-subscription of new share issues during the year.

In Relation to Share Capital, AASB 101 Does Not Require