In Relation to Share Capital, AASB 101 Does Not Require

Multiple Choice

In relation to share capital, AASB 101 does not require disclosure in the financial statements of:

A) the number of shares on issue at the end of the year.
B) the total dollar value of share capital at the end of the year.
C) restrictions on dividends payable to certain classes of shareholders.
D) the amount of any over- or under-subscription of new share issues during the year.