Which of the following would not be a significant restriction that should be disclosed in the financial statements?
A) Restriction on transfer of assets between entities in the group
B) Guarantees or other requirements that enable dividends to be paid
C) The nature and extent to which protective rights of NCI significantly enhances an entity's ability to use the assets and settle the liabilities of the group.
D) The carrying amounts in the consolidated financial statements of the assets and liabilities to which any restrictions apply.

Question

Quizplus · Accepted Answer

The Answer of Which of the following would not be a significant restriction that should be disclosed in the financial statements?
A) Restriction on transfer of assets between entities in the group
B) Guarantees or other requirements that enable dividends to be paid
C) The nature and extent to which protective rights of NCI significantly enhances an entity's ability to use the assets and settle the liabilities of the group.
D) The carrying amounts in the consolidated financial statements of the assets and liabilities to which any restrictions apply.

Which of the Following Would Not Be a Significant Restriction