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37. How is the good will arising on the acquisition of an associate dealt with in the financial statements? * (1 Point) It is amortized It is recorded and tested for impairment annually It is not recorded separately It is always written off against profit or loss 38. According to PAS 28, all of the following fall under the situation of "existence of significant influence by an investor in the financial and operating policies but not control of the investee, except (1 Point) Power to govern the financial and operating decision and obtain the benefits from it Material intercompany transactions O Technological dependency Participation in the policy making 39. Any instrument representing ownership shares in (1 Point) Equity security Marketable security Shareholders equity Debt security 40. Under the equity method of accounting for investments, an investor recognizes its share of the profit in the period in which the * (1 Point) Investee pays a dividend Investor sells the investment investee declares a dividend D profit is reported by the investee in the income statement 41. Under IFRS 9, the cumulative balance of the equity as a result of measuring financial asset through other comprehensive income (1 Point) Shall not be reversed to profit or loss and may not be transferred to another equity account Shall be reversed to profit or loss when there is an objective evidence of impairment Shall be reversed to profit or loss at the date the security is sold Shall not be reversed to profit or loss but may be transferred to another equity account