According to IFRS

BE4.6 (LO2,3) Indicate in what section (gross profit, income from operations, or income before income tax) the following items are reported: (a) interest revenue, (b) interest expense, (c) loss on impairment of goodwill, (d) sales revenue, and (e) administrative expenses.

BE4.10 (LO3) In 2019, Hollis Corporation reported a net income of $1,000,000. It declared and paid preference dividends of $250,000. During 2019, Hollis had a weighted average of 190,000 ordinary shares outstanding. Compute Hollis's 2019 earnings per share.

BE4.12 (LO4,5) Using the information from BE4.11, prepare a retained earnings statement for the year ended December 31, 2019. Assume an error was discovered: Land costing NT$80,000 (net of tax) was charged to repairs expense in 2018.