In preparing the published financial statements of a company, briefly state the significant accounting/disclosure requirements you would have in mind in ensuring that the financial statements comply with best accounting practice as embodied in accounting standards concerning:

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(a) Value added tax. (b) Earnings per share. (c) The disclosure requirements of each major class of depreciable assets. (d) Research expenditure. (e) Capital-based grants relating to fixed assets. (f) Goodwill on consolidation. (g) The disclosure requirements relating to generally accepted fundamental accounting concepts. (b) The accounts of a subsidiary undertaking having similar activities to that of the parent undertaking.