9. There are sub-classifications of line items are required to be disclosed in either the balance sheet or the notes, one of the following is not of these sub-classifications: (1.5 Points) O Reconciliation of shares outstanding at the beginning and the end of the period. Par value List of names for all shares owners and their share percentage Numbers of shares authorized, issued and fully paid, and issued but not fully paid. Treasury shares that held by subsidiaries and associates. 14. The following information is about ABC Inc. during month of July. Raw material purchases at cost of $6,000 - Direct manufacturing labor costs $3,000 Indirect manufacturing overhead costs $900 Transportation in cost at $200 - Import duties costing $600 - Purchases discount is $200 - Storage cost $1,000 Compute the "cost of purchase inventory": * (2 Points) The value must be a number Promote the use and intensify application of those standards. I 13. IAS 1 and IAS 34 are applicable to condensed interim financial statements.* (1.5 Points) O False True A The following information is an ARGlarea dunin zamanth of my Mohammad Fouars 9 Y EMAIL Grany SRS OUVIU yorum YAS Outla 12. One of the following is not of the IASC foundation objectives: (1.5 Points) Take in consideration the special needs of large-sized entities and emerging economies, as appropriate Develop a single set of high-quality, understandable, and enforceable global accounting standards that require high-quality, transparent and comparable information in financial statements and other financial reporting Achieving convergence between national accounting standards and international financial reporting standards with high-quality solutions Promote the use and intensity application of those standards 13. IAS 1 and IAS 34 are applicable to condensed interim financial statements. 11.5 Points false