Identify where each of the following accounts would be reported on financial statement in a particular section. (Choices may be used more than once.)

a.

Statement of financial position - property, plant and equipment

b.

Statement of financial position - intangible assets

c.

Statement of financial position - current assets

d.

Statement of financial position - other assets

e.

Statement of comprehensive income - profit and loss section

f.

Statement of comprehensive income - comprehensive income section

1 Depreciation expense

2 Gain on disposal of non-current asset

3 Building

4.Accumulated depreciation

5 Goodwill, copy right , patents

6 Prepaid Insurance

7 Other Derivative Investments

8 Exchange differences on translation of foreign operations