Question 2 and 3

please also state the relating Ias.

Hi - could you not leave this area until maybe next weekend? It's June 1 tomorrow (in an hour and a half from now and you're asking this! At this stage I suggest you get hold of a revision kit of past exam questions and start reading (just reading) the printed solutions to those questions 2 and 3. Read them as often as you can manage and after 3 or 4 times you'll have apretty comprehensive knowledge / understanding of them IASs / IFRSs that have been asked in the last 7 years