How did First-time adopter decide to present its income statement? What alternative option did they have?
How did First-time adopter present its statement of financial position? Are alternatives available and if so what are they?
How did First-time adopter treat goodwill in accounting for business combinations?
Does First-time adopters record any geographic segment information and if so what is reported and for which geographic segments?
Does First-time adopter have any assets measured at fair value and it so, which ones?
How does First-time adopter record unquoted equity shares (level 3) in the consolidated financial statements?