Dopiaza presents an additional performance measure (APM) in its consolidated financial statements called 'adjusted non-current asset turnover'. It is calculated as follows: Revenue Non-current assets less goodwill After adjusting for the costs in part (a), Dopiaza's consolidated financial statements show the following balances: $m Revenue 202 Total non-current assets 605 Goodwill 324 On 30 November 20X7, Dopiaza acquired all of the share capital of Binlory, a company which manufactures and supplies industrial vehicles. Goodwill of $40 million arose on the acquisition. At the acquisition date, Binlory had an order backlog, which relates to a contract between itself and a customer for 30 industrial vehicles to be delivered in the next two years. The order backlog has not been recognised as an intangible asset in Binlory's separate financial statements or in the consolidated financial statements of the Dopiaza group. The fair value of this order backlog is $8 million. In 20X5, Dopiaza acquired land and buildings on the outskirts of a major city. Dopiaza uses the buildings as warehouses and measures land and buildings using the revaluation model in IAS 16 Property, plant and equipment. During the financial year to 30 November 20X7, planning authorities approved adjacent plots of land for residential development. At 30 November 20X7, Dopiaza had included the land and buildings in the statement of financial position at $20 million. This valuation was based upon recent selling prices of similar-sized warehouses. There is a shortage of land for residential use and so, if sold for this purpose, the fair value would be $25 million. Dopiaza intends to keep using the land and buildings as warehouses and has no intention of selling them. Adjusted non-current asset turnover in the prior period was 71.5%. Required: Discuss how the above transactions should be accounted for in accordance with IFRS Standards in the consolidated financial statements of the Dopiaza group. Your answer should discuss the potential impact of Dopiaza's corrected APM on users of its financial statements. (15 marks) Professional marks will be awarded in part (b) for clarity and quality of discussion. (2 marks)