The disclosures required by AASB 124 for key management personnel include:
A) The name of the person.
B) The position held.
C) Dates identifying the period of responsibility.
D) All of the given answers.
E) The name of the person and the position held.

Question

Quizplus · Accepted Answer

All of the given answers are correct. AASB 124 requires disclosure of the name, position held, and dates identifying the period of responsibility for key management personnel. Therefore, choice D is the correct answer. Choice E is incorrect because it only includes two out of the three required disclosures.

The Disclosures Required by AASB 124 for Key Management Personnel