16. (5 marks) Required: Insert your answers to the following questions in the final exam answer sheet. (a)What are two reasons that "C.G.U.'s be identified under IFRS ? (1 mark) (b)When does an impairment of Goodwill occur under IFRS ? (1 mark) (c)Why is NCI not recorded as a liability under IFRS ? (1 mark) (d)How are assets and liabilities classified in a public sector municipal balance sheet ? (e)How are expenses classified in a public sector municipal income statement