(a(i))[1]
State why a bonus issue of shares would not be shown in a statement of cash flows.
(a(ii))[1]
Name one financial item, apart from a bonus issue of shares and a transfer to general reserve, that would not be shown in a statement of cash flows.
(b)[9]
Prepare the non-current assets schedule for the year ended 31 December 2018 for inclusion in the notes to the financial statements of the company. Include a total column.
(c)[9]
Prepare the statement of changes in equity for the year ended 31 December 2018. Include a total column.
(d)[5]
Advise the directors whether to go ahead with this change. Justify your answer.