Chat with AIExam 17: The Statement of Comprehensive Income and Statement of Changes in E
Exam 1: An Overview of the Australian External Reporting Environment50 Questions
Exam 2: The Conceptual Framework of Accounting and Its Relevance to Financ62 Questions
Exam 3: Theories of Financial Accounting61 Questions
Exam 4: An Overview of Accounting for Assets62 Questions
Exam 5: Depreciation of Property, plant and Equipment62 Questions
Exam 6: Revaluation and Impairment Testing of Non-Current Assets59 Questions
Exam 7: Inventory61 Questions
Exam 8: Accounting for Intangibles61 Questions
Exam 9: Accounting for Heritage Assets and Biological Assets61 Questions
Exam 10: An Overview of Accounting for Liabilities58 Questions
Exam 11: Accounting for Lease78 Questions
Exam 12: Set-Off and Extinguishment of Debt47 Questions
Exam 13: Accounting for Employee Benefits67 Questions
Exam 14: Share Capital and Reserves66 Questions
Exam 15: Accounting for Financial Instruments72 Questions
Exam 16: Revenue Recognition Issues64 Questions
Exam 17: The Statement of Comprehensive Income and Statement of Changes in E62 Questions
Exam 18: Accounting for Share-Based Payments62 Questions
Exam 19: Accounting for Income Taxes56 Questions
Exam 20: Cash-Flow Statements60 Questions
Exam 21: Accounting for the Extractive Industries60 Questions
Exam 22: Accounting for General Insurance Contracts58 Questions
Exam 23: Accounting for Superannuation Plans62 Questions
Exam 24: Events Occurring After Balance Sheet Date62 Questions
Exam 25: Segment Reporting61 Questions
Exam 26: Related-Party Disclosures59 Questions
Exam 27: Earnings Per Share43 Questions
Exam 28: Accounting for Group Structures69 Questions
Exam 29: Further Consolidation Issues I: Accounting for Intragroup Transact46 Questions
Exam 30: Further Consolidation Issues II: Accounting for Minority Interests34 Questions
Exam 31: Further Consolidation Issues III: Accounting for Indirect Ownershi38 Questions
Exam 32: Further Consolidation Issues Iv: Accounting for Changes in the Deg39 Questions
Exam 33: Accounting for Equity Investments67 Questions
Exam 33: Accounting for Equity Investments59 Questions
Exam 35: Accounting for Foreign Currency Transactions58 Questions
Exam 36: Translation of the Accounts of Foreign Operations41 Questions
Exam 37: Accounting for Corporate Social Responsibility59 Questions
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Paragraph 87 of AASB 101 lists some circumstances that may give rise to separate disclosure of items of income and expense.They include:
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(35) Where a change in accounting estimates occurs,the following should be disclosed.
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