(a)[3]
Explain what is meant by a 'rights issue' in the context of share capital.
(b)[10]
Prepare the statement of changes in equity covering the year ended 30 September 2016.
(c)[2]
State how a proposed dividend should be dealt with in the financial statements.
(d(i))[4]
Explain how an adjusting event differs from a non-adjusting event.
(d(ii))[2]
Explain, with reference to IAS 10, how this event ought to be handled in the financial statements.
(e)[4]
Calculate the impact on profit for the year of the impairment review.