1.
a.
Discuss the reasons due to which the
b.
Discuss the reason due to which the goodwill adjustment increases the stockholders’ equity in country A but decreases in country B.
c.
Discuss the reason due to which adjustments of stockholders’ equity are larger than the adjustments to income.
2.
a.
Discuss the reason for two separate adjustments to income related to interest.
b.
Discuss the reason for adjustment to income for capitalized interest increase income, whereas, the adjustment for
c.
Discuss the reason for positive adjustment to stock holders’ equity for capitalized interest is smaller than the positive adjustment to income for capitalized interest.
3.
a.
Discuss the reason for decrease in income due to adjustments for depreciation related to revalued fixed assets and the reason for increase in stockholders’ equity due to the adjustment for revaluation of fixed assets.
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