36-The accounting concept that is principaily used to classity leases inta operasing nd finanice a) Substance over form b) Prudence c) Neutrality d) Completeness 37- Which of the following accounting methods must be applied to all busines Combinations? a) Pooling of interest method b) Equity method c) Proportionate consolidation d) Purchase method under 1FRS 3.Busiess 38.Aowns30%of voting nterests n would have a 60% voting interest in Z. andownsconvertible det issued by Z such that, if A chose to convento, How should A account for its investment in a a) Consolidate b) Equity method c) Whatever policy A has adopted for its other associates d) Investment held at fair value 39- Which of the following information is not specifically a required disclooure o IAST(Presvemtation of Financnal Statements)? Name of the reporting entity or other means of identification, and any change in the information from the previous year b) Names of major/significant shareholders of the entity c) Level of rounding used in presenting the financial statements d) Whether the financial statements cover the individual entity or a group of entities