أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
a. They are insignificant b. They could not influence the economic decisions made by the users of financial statements c. They could influence the economic decisions made by the users of financial statements d. They are aggregated with other items
C.
c. They could influence the economic decisions made by the users of financial statements.
There might be a100 Rs. share capital shown on the face of the balance sheet but it is most important to disclose in the notes that who owns this.