please advise

Indicate whether the following statements are true or false: 1) Under IFRS the payment of dividends may be reported as either an investing activity or a financing activity. 2) Significant financing and investing activities that do not affect cash are not reported in the statement of cash flows or any other place. 3) Land held for speculation is reported in the property, plant, and equipment section of the statement of financial position. 4) The equity section of an IFRS statement of financial position includes share capital, share premium, and retained earnings in that order 5) Companies determine cash provided by operating activities by converting net income on an accrual basis to a cash basis. 6) An asset which is expected to be converted into cash, sold, or consumed within one year of the statement date is always reported as a current asset. 7) Companies frequently describe the terms of all long-term liability agreements in notes to the financial statements. 8) The account form and the report form of the statement of financial position are both acceptable under IFRS. 9) Borrowing of a loan is reported as an investing activity in the statement of cash flows. 10) The primary purpose of a statement of cash flows is to report only the cash effects of operations during a period. 11) Under IFRS the statement of financial position is often referred to as the statement of changes in equity