INTERNATIONAL ACCOUNTING CLASS !!

HELP ME PLEASE TO ANSWER THIS QUESTIONS !!

1.IFRS 3 Business Combinations core principle is that an acquirer of a business recognizes the assets acquired and liabilities assumed at their acquisition date fair values and disclose that information.What are the three issues that must be resolved in accounting for a business combination?

2.The IASB proposes to ease disclosure requirements for subsidiaries without public accountability.It is a voluntary IFRS Standard for eligible subsidiaries that sets out what?And how would a subsidiary be eligible to apply the draft Standard?

3.The pandemic has had an effect on the lease implementation for private companies.List two of the implementation lessons learned from public companies.

4.What is the international global minimum tax status according to the U.S. Treasury Dept.?

5.What country lost $128 billion in foreign-currency reserves?