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P. 123
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40. b. Operating segments 61. e. Separate financial
41. a. Financial instruments
42. d. Consolidated financial statements
statements 62. a. Investments in associ-
43. b. Joint agreements
44. c. Disclosure of interests ates and joint ventures
in other entities 63. d. Financial reporting in
45. a. Fair value measurement
46. b. Regulatory deferral ac- hyper inflationary eco-
counts nomics
47. c. Revenue from contracts
64. e. Financial instruments -
with customers
48. e. Presentation of financial Presentation
statement 65. e. Separate financial
49. a. Inventories
50. d. Statement of cash statements
flows 66. b. Interim financial report-
51. e. Accounting policies,
ing
change in accounting
estimates and errors 67. a. Impairment of assets
52. c. Events after the report-
ing period 68. b. Provisons, contingent li-
53. a. Income taxes
54. d. Property, plant and abilities and contingent
equipment
55. b. Leases assets
56. a. Employee benefits
57. a. Accounting for govern- 69. d. Intangible assets
ment grants and disclo-
sure of government as- 70. e. Investment property
sistance
58. e. The effects of changes 71. a. Agriculture
in foreign exchange
rates 72. e. A, B and C
59. b. Borrowing costs
60. c. Related party disclo- Answers
sure
Unit 7
1. a. A measure of the
wearing out, consump-
tion or other loss of
value of depreciable
asset arising from use,
effluxion of time or ob-
solescence through
technology and market
changes
2. c. A system of account-
ing, which aims to dis-
tribute the cost or other
basic value of tangible
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