alleryStart learning →An entity must disclose the approval date and
AThe audit report date
BWho gave the approval
CThe next AGM date
DThe market price that day
Answer & Solution
Correct answer: B. Who gave the approval
Ind AS 10 requires both the approval date and the party who approved.
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Appendix A applies only where all owners of the same class of equity areA non-cash dividend liability is recognised once the dividend isOn settling a non-cash dividend, the difference between asset and payable goes toWith a cash or non-cash choice, the dividend payable weighs fair value andA liability to pay a non-cash dividend is measured at theAppendix A to Ind AS 10 deals with the distribution ofInd AS 10 says 'approval for issue' where IAS 10 saysThe Ind AS 10 loan-waiver rule differs from IAS 10 because of changes made in