Disclosures Required by IAS 10 Relating to Subsequent Events That

Multiple Choice

Disclosures required by IAS 10 relating to subsequent events that affect on the going concern status of the entity include:

A) the period over which the entity is expected to be able to continue trading.
B) assets for which the going concern basis is not appropriate, the carrying amounts and the amounts for which the assets are expected to be realised.
C) the directors' proposal for action to address the difficulties that have emerged since reporting date.
D) the period over which the entity is expected to be able to continue trading and assets for which the going concern basis is not appropriate, the carrying amounts and the amounts for which the assets are expected to be realised.