In relation to share capital, IAS 1 does not require disclosure in the financial report of:
A) the number of shares on issue at the end of the year;
B) the amount of any over or under subscription of new share issues during the year;
C) restrictions on dividends payable to certain classes of shareholders;
D) the total dollar value of share capital at the end of the year.

Question

Quizplus · Accepted Answer

IAS 1 requires the disclosure of the number of shares, restrictions on dividends, and the total dollar value of share capital. It does not specifically require the disclosure of the amount of any over or under subscription of new share issues during the year.

In Relation to Share Capital, IAS 1 Does Not Require