please answer all the questions immediately thankyou

1. Which one is true regarding suspension of the borrowing cost capitalization? (1 Point) When extended period of active development is delayed capitalization of borrowing cost must be suspended Temporary delay warrants suspension of borrowing cost capitalization O Suspension of borrowing cost must only be effected if the company's internal auditors approved the decision O Capitalization should never be suspended because interest are accrued whenever time passes by 2. Borrowing costs are interest and other costs that an entity incurs in connection with the borrowing of funds. Borrowing cost does not indude * (1 Point). Actual or imputed cost of equity. induding preferred capital not Gassified as liability Exchange differences arising from foreign currency borrowings to the extent that they are regarded as an adjustment to interest costs Interest in respect of ease liabilities recognized in accordance with PFR5 16 O Interest expense calculated using the effective interest method as described in PFRS 9 3. Investment in debt instruments classified as FA@FVTOCI recognizes which of the following in OCI? (1 Point) O Any transactions related to FA@FVTOC should be recognize in og Impairment gains and losses O Changes in Fair V ue Interest calculated using the effective interest method 4. An investment property measured under fair value model is derecognized under all of the following cases except one (1 Point) When there is a sgni-cant drop in the falevalue of the investment property When no future economic bereits are expected from its clipase. When it is sold to a third party When it is permanently withdrawn from use 5. Which statement is incorrect regarding intangible assets? (1 Point) An intangible asset shall be measured initially and subsequently at cost O Intangible assets are identifiable non-monetary assets without physical substance The recognition of an item or as an intangible asset requires an entity to demonstrate that the tem meets the definition of an intangible asset and the criteria for recognition Intangibe assets are presented as a separate line item in the statement of financa position