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

Question

Quizplus · Accepted Answer

AASB 101 requires companies to disclose their significant accounting policies, any sources of estimation uncertainty, and any dividends declared after the end of the reporting period but before the financial statements are authorized for issue. However, it does not require the names and qualifications of all directors of the entity to be disclosed.

Which of the Following Note Disclosures Are Not Required by AASB