Which of the following items should be treated as dividend income?

a. Reverse stock split

5.b. Same class of share dividend

c. Different class of share dividend

d. Cash dividend under equity method

6. Any instrument representing ownership shares and the right to acquire ownership share is

a. Debt security

b. Equity security

c. Shareholders equity

d. Marketable security

7. Under IFRS 9, the cumulative balance of equity as a result of measuring equity investments at fair value through other comprehensive income

a. Shall be reversed to profit or loss at the date the security is sold.

b. Shall be reversed to profit or loss when there is objective evidence of impairment.

c. Shall not be reversed to profit or loss but may be transferred to another equity

account.

d. Shall not be reversed to profit or loss and shall not be transferred to another equity

account.