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Under IAS 1,Presentation of Financial Statements,which of the Following Is

Question 4

Multiple Choice

Under IAS 1,Presentation of Financial Statements,which of the following is NOT a definition of a current liability:


A) It is a liability that is expected to be settled in an entity's normal operating cycle.
B) It is a liability primarily held for the purpose of trading.
C) It is a liability that does not have the right to defer until 18 months after the balance sheet date.
D) It is a liability that is expected to be settled within 12 months of the balance sheet date.

Correct Answer:

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