hello, please choose the right answer ASAP (only one is correct)

An entity Alfa uses IFRS. Point, which answer is correct.

The company has an item of PPE, which is used in production process and which is measured under cost model. In 2020 the company recognised impairment loss for this item. The loss:

none of given,

b.is presented as an adjustment of revenue,

c.will be always in the profit/loss for the period,

d.may be presented as a part of work in progress,

A company Beta uses IFRS. Which of following measurement bases is not used for inventories:

.cost of purchase

b.net realizable amount

c.cost of manufacture

d.none of given,

e.value in use

A company Delta uses IFRS. A revaluation of the item under the revaluation model:

.none of given answers is correct

b.has on impact on total comprehensive income

c.increases the profit, if the value of item goes up,

d.increases the other comprehensive income, if the value of item goes up,

e.all of answer are correct (except for "none of given ..."),

Point correct answer (or answers) - it is amulti-answer question. Which of following items is not presented (included) within equity:

.none of other answers is correct

b.tax payables

c.profit/loss for the period

d.bank loans

e.retained earinings

f.revaluation reserve

g.share capital