International Financial Reporting Standard Interpretation Committee and Dividend

Two questions 1. Would this committee issue statement to clarify how a standard should be applied if it is being applied inconsistently ? 2. profit b4 tax 68000 tax (32000) .............. profit for the yr 36000 .............. in addtion to the profit above a) $21000 dividend was paid during the year. b) Again on revaluation of land result in surplus of $18000 in revaluation reserve. What total should be added to Retained Earnings at end of the financial year? Dividend was paid out during the year so do i 36000-21000 =15000?