What came in Sept 17

1) cashflow with 80% acquisition during year and joint venture

1)B) principles of decommissioning cost and if it’s against the definition of asset as per framework
1)C) benefits of environmental disclosures and ethical issues in overstating environmental performance

2) A) Why grant date for equity and reporting for livability, will expense change based on vesting conditions, why non-emplotres and employees treatment different, difference in definition of fair value as per IFRS 13 and IFRS 2)

2)B) CGU impairment where CV included current liabilities but value in use didn’t include

2)C) Fixed rate loan treatment (actively traded) so ftvpl and also they used internal wacc which level 3 when interest rate publicly available

3) a) simple IFRS 15 of wind turbines + warranty and maintenance contract

3)b) fixed price contract to buy steel in foreign currency (embedded derivative)

3)c) Offshore wind farm was being built to test prototype so capitalise or not as per IAS 38: R&D, they got income during testing so how to account for it