You are to examine a few annual financial statements for the financial year 2019 of companies listed in the Singapore Exchange (SGX), and prepare a report on your findings (suitable for publication in a professional journal, for example, ISCA Journal, or The Business Times).

The accounting issues to be covered and discussed include, but not limited to, the following:

1. The incidence of consolidated financial statements among SGX-listed companies;
2. The basis used for measuring non-controlling interest on acquisition date;
3. Information (the number, the parent's shareholding %, etc.) about subsidiaries, associates, joint ventures, and joint operations (distinguished between local and foreign subsidiary, associate, JV and JOs); and
4. The accounting policy applied on foreign currency translation, if any.

Please design a questionnaire (come up with at least 5 questions) to capture the data relating to the issues you wish to study.

A sample question to capture date on some of the issues is as following:

The basis used for measuring non-controlling interest on acquisition date was:

(a) Not applicable (because there was no NCI).

(b) Not disclosed.

(c) Fair value.

(d) Share of fair value of net identifiable assets of subsidiary acquired.

(e) Other basis (please specify).