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CRITICAL THINKING QUESTION Please read the case study below on the differences between equity and liabilities. Decide whether the Class A common (ie, ordinary) shares may be disclosed as part of shareholders' equity. Explain the application of relevant passages from AASB 132 and the Conceptual Framework to the Class A Common Shares, making specific connections between wording in in the standards and framework with the features of the shares. Using the AREA framework, do you agree or disagree with the classification of the Class A shares as equity? In your answer refer to relevant accounting standards. ANALYSE: (30-50 words) Identify the issue and why it matters. Determine what you need to find out. RESEARCH: (200-250 words) Present relevant facts and evidence, or issues. EVALUATE & ANSWER: (200-250 words) Provide your opinion of the themes or issues you have identified, justified by the evidence you have gathered and evaluated