According to the Hyundai Acquisition 33% of KIA and Hyundai Consolidated financial statement and Financial Report for 2019 and 2018 that you can find on the internet for the two companies.

A. Does Hyundai report any associate companies? If any, name the associate companies and explain how were acquisition financed, ( i.e common stock, preferred stock, cash, debt securities)?.

B. Does Hyundai report any investments (debt securities), carries as trading securities, available- for sale securities, or held to maturity securities? If so summarize their significance to both the statement of financial position (valuation/measurement approach) and Income Statement (Income effect)?.

C. Does Hyundai report any investment (equity securities) carried under the cost method or the equity method? If so summarize their significance to both the statement of financial position (valuation/measurement approach) and Income Statement (Income effect)?.

D. Did Hyundai chose experience tested for goodwill impairment?