Which of the Following Requires Significant Judgment

Multiple Choice

Which of the following requires significant judgment?

A) Whether information is material and needs to be presented separately in the financial statements
B) The entity's ability to continue as a going concern
C) Identifying and presenting discontinued operations in the statement of PL and OCI
D) Whether presentation of assets and liabilities in order of liquidity is more relevant and reliable than the current/non-current classification
E) All of the above.