67. The cost of land includes all of the following except * (1 Point) Cost of survey Property tax after date of acquisition assumed by the purchaser Property tax to date of acquisition assumed by the purchaser Commission related to acquisition 68. Capitalization of borrowing costs * (1 Point) Shall be suspended only during extended period of delay in which active development is delayed Should never be suspended once capitalization commences Shall be suspended during temporary period of delay May be suspended only during extended period of delay in which active development is delayed 69. Which of the following is not true relating to PAS 20?* (1 Point) Imposition of trading constraints on entity's competitor is an example of government assistance Government grants are classified either as grant related to asset or grant related to income Accounting policy adopted for accounting for government grants must be disclosed Government assistance includes free technical advice to an entity 70. Under equity method, which of the following increases the balance of the investment in associate account? * (1 Point) Dividend received by the investor from the associate Investor's share in loss from the investee Share in profit of investor from the associate Dividends paid by the investor to its shareholders 71. Which of the following is a disclosure requirement in relation to borrowing costs? * (1 Point) Borrowing cost capitalized during the period Capitalization rate used to determine borrowing cost to be capitalized Segregation or "qualifying assets" from other assets Borrowing cost capitalized during the period and capitalization rate used to determine borrowing cost to be capitalized