hares 94- Ifhonds are smsed a) Debit to interest b) Credit to interest receivsble c) Credit to interest expense d) Credit to uneamed interest 95 Changes in accounting policy do not include a) Change in useful life from 10 years to 7 years b) Change of method of valuation of inventory from FtFo e) Change method of valuation of inventory from d) Change from the practice (convention) of paying a v weighted-vesge year to the new practice of paying one-half month's salary only 96- Which of the following impairment losses should never be revernes a) Loss on property, plant and equipment b) Loss on goodwill c) Loss on a business segment d) Loss on inventory periods ssha 97-In addition to financial assets at far value through profit or loswhich ofte blewt(prod measured at fair value in the balance sheet? a) b) c) d) Available-for-sale financial assets Held-to-maturity investments Loans and receivable Investments in unquoted equity instruments listed on a stock echee solidated financial r? he grounds of dissini are appropriate Stsys 98- Transfers from investment property to property,plant and oquipment are approprase a) When there is change of use Based on the entity's discretion Only whentheentertransfer property into solidatedusingequitym b) c) hen the entity adopts the tair roup accounts statement into another classification on the balance sheet once it an never transfer property The entity c investment property d)