निम्नलिखित में से कौन से दो कथन वित्तीय रिपोर्टिंग के दायरे का वर्णन करते हैं? 1. यह भविष्य के परिणामों का पूर्वानुमान प्रदान करता है। 2. यह कंपनी के पिछले प्रदर्शन का एक रिकॉर्ड प्रदान करता है। 3. यह कंपनी की सभी संपत्तियों के संबंध में मात्रात्मक जानकारी प्रदान करता है। 4. यह कंपनी की स्थिति के संबंध में गुणात्मक और मात्रात्मक जानकारी प्रदान करता है।

An infrastructure company is contemplating changing the way in which it measures progress towards the completion of a certain type of contract. The company would like to adopt the 'output method' based on surveyors' reports instead of the existing 'input method'. How will the change from the input method to the output method be accounted for in the financial statements in accordance with IFRS 15?

Krypton Co is a multi-national entity with three distinct segments. During the year ended 31 December 20X5, the following events occurred: 1. On 1 November 20X5, the board decided to close the 'Plastic' division operating in a specific country. This division represents a separate major line of business. The plan was announced on 15 November, but the assets do not yet meet the criteria to be classified as 'held for sale' because they are not available for immediate sale. 2. On 1 July 20X5, Krypton Co disposed of its entire 100% interest in a subsidiary, X Co, which was acquired exclusively with a view to resale and met the IFRS 5 criteria for that classification. 3. On 15 December 20X5, Krypton Co ceased all operations in South America (a major geographical area). The assets were sold on 28 December 20X5. Which of the following should be classified as a 'discontinued operation' in the financial statements for the year ended 31 December 20X5?