Items that are dissimilar in nature must be presented separately in financial statements unless:

Select one:

a. they are immaterial.b. they are financial items in which case they can be off-set.c. the directors approve of an aggregation of the items.d. the auditors approval to aggregate the items is obtained.

In relation to 'retained earnings', AASB 101 mandates the following disclosures: I - Any changes during the reporting period. II - The related tax adjustments in respect to any changes during the period. III - The beginning balance. IV - The balance at reporting date.

Select one:

a. I, II, III and IV.b. II, III and IV only.c. I, III and IV only.d. III and IV only