Separate disclosure,on the face of the statement of financial position,is required under AASB 101 paragraph 54 for:
A) trade and other receivables
B) inventories
C) provisions
D) all of the above

Question

Quizplus · Accepted Answer

A separate disclosure on the face of the statement of financial position is required for all of the above assets and liabilities according to AASB 101 paragraph 54. This requirement is intended to provide users of the financial statements with a clear understanding of the nature and extent of these items and their impact on the entity's financial position.

Separate Disclosure,on the Face of the Statement of Financial Position,is