1.Are impairment procedures on assets under IFRS beneficial for the company? And how can they be reversed if the asset is held for use?

2.How is a pension fund reported in the Balance sheet of a company under IAS 19 Contribution Case? Do Pakistani companies show these funds in their annual reports?

3.What would be the warning signals that an analyst should look for in a company which has low net cash flows from operations since past two years (2018-2019) and a lowering/negative income after taxation? Keep in mind that these past two years have been tough on most of the companies in Pakistan.

4.Why is a diluted EPS calculated? And can a listed company not show its diluted EPS along with the Basic EPS even if the requirements are met for Dilution?