It Is Proposed That How Many of the Following Entities

Multiple Choice

It is proposed that how many of the following entities would be classed as belonging to Tier 2 under AASB 1053 Application of Tiers of Australian Accounting Standards, and thus be given relief from some reporting requirements?
Not-for-profit private sector entities
Most public sector entities
Small proprietary companies

A) 0
B) 1
C) 2
D) 3