Which of the following note disclosures are NOT required by AASB 101?
A) Sources of estimation uncertainty in relation to impairment of assets.
B) Dividends declared after end of reporting period but before the financial statements are authorised for issue.
C) The country of incorporation of the entity.
D) The names and qualifications of all directors of the entity.

Question

Quizplus · Accepted Answer

AASB 101 requires disclosure of sources of estimation uncertainty and dividends declared after the reporting period but before the financial statements are authorised for issue. However, the country of incorporation and the names and qualifications of all directors are not required disclosures under AASB 101.

Which of the Following Note Disclosures Are NOT Required by AASB