(a(i))[5]
Explain, with reference to the relevant International Accounting Standards, how information 4 should be accounted for (support your answer with calculations).
(a(ii))[4]
Explain, with reference to the relevant International Accounting Standards, how information 5 should be accounted for (support your answer with calculations).
(b)[6]
Prepare a statement setting out the adjusted retained earnings at 31 December 2022.
(c)[7]
Prepare an adjusted statement of financial position as at 31 December 2022.
(d)[3]
State three responsibilities carried out by an external auditor.