In preparing the published accounts of a company, briefly state the significant accounting$/$disclosure requirements you would have in mind in ensuring that the statements of standard accounting practice;

a$)$ Value added tax.

b$)$ Earnings per share

c$)$ The disclosure requirements of each major class of depreciable assets.

d$)$ Research expenditure.

e$)$ Capital based grants relating to fixed assets.

f$)$ The disclosure requirements relating to generally accepted fundamental accounting concepts.

g$)$ The accounts of a subsidiary undertaking having similar activities to that of the parent undertaking.

$10$