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AASB 110 Events After the Reporting Period Specifically Prohibits the Recognition

Question 71

Multiple Choice

AASB 110 Events After the Reporting Period specifically prohibits the recognition of dividends as a liability at the end of the reporting period if:


A) the dividends have been declared before the end of the reporting period.
B) the dividends have been declared after the end of the reporting period.
C) the dividends have been declared during the reporting period.
D) the dividends have not been declared after the end of the reporting period.

Correct Answer:

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