Which of the following note disclosures are NOT required by IAS 1 Presentation of Financial Statements?
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

IAS 1 requires disclosure of significant accounting policies, sources of estimation uncertainty, dividends declared after the reporting period, and the entity's domicile (the country where it is incorporated or registered). However, disclosure of directors' names and qualifications is not required by IAS 1.

Which of the Following Note Disclosures Are NOT Required by IAS