All of the Following Statementsare True Regarding the IASB and Disclosure

Multiple Choice

All of the following statementsare true regarding the IASB and disclosure of dividend policies except;

A) According to IASB, companies must meet a minimum payout ratio before they are required to disclose their dividend policies in their annual reports.
B) IASB encourages companies to report their dividend policies in their annual reports if they do not expect to pay dividends in the foreseeable future.
C) IASB encourages companies to report their dividend policies in their annual reports if they have earning but fail to pay dividends.
D) IASB encourages companies that show a consistent pattern of paying dividends to indicate whether they intend to continue this practice in the future.