1)A change in depreciation method: A) Must be calculate retrospectively according to IAS 8 a) Must be calculate prospectively according to IAS 8 b) is not allowed according to IAS 8 c) None of the above According to IFRS 15, revenue from construction contracts: a) should be recognized differently from other types of contracts with customers b) Should be recognized when performance obligations have been met c) Should be recognized according to a standardized calculation of percentage of completion d) All of the above 1)What information is not always a required disclosure about a reportable segment under IFRS 8: a) Factors used to identify the reportable segment(s) b) Segment assets c) Segment liabilities d) Segment profit or loss 1) Which of the following items would not be found in the Statement of Changes in Equity? a) Changes in Shareholder capital b) Changes in Retained earnings c) Changes in Cash and cash equivalents d) All of the above would be found in the Statement of Changes in Equity