F2 Advanced Financial Reporting - Answers to Examples (Discussion and Review)

I appreciated that if you guys can spend a little of time review the "Answers to Examples" section and recommend best answer structure to the question. That's because I'm sorry to mentioned here that I have spot some typo error and some recommended sample answer may not presenting quite right according to question. Perhaps, we can work out and simplified some answer and put in suggestion to our hard-working editor. Many thanks for many of you work hard toward succeed.