Q37-40 Please help with this multiple choice asap !!

37. of 40 Changes in estimate are accounted for Select one a Problematically b. Regressively Retroactively O d. None of these Unware 38.40 At December 31, 2021 the carrying value of Goodwill in the accounts of Y Ltd is $1,500,000 The recoverable amount is estimated to be $1,200,000 at the same date. Which of the following statements is true for 2021? Select one: O. There is a gain on non-impairment of $300,000 O . There is an impairment loss of $300.000 O c There is an impairment loss of S1,500,000 Od There is no journal entry to be made Note Unsere 2 39.40 When a company prepares a bond indenture, certain provisions of the bonds are included Which of the following is (are) not specified in the indenture? Select one O Cash to be received at the issue date O Matunity date O Dates of interest payments O d. Rate of interest to be paid Notes Unsure 40.. Dividends in arrears on cumulative preferred shares are Select one O a recorded as a current liably Marken Marks 40. of 40 Dividends in arrears on cumulative preferred shares are Select one a recorded as a current liability b.recorded as either a current liability or non-current liability depending on when they were first in arrears c. reported only in the notes to the financial statements d. not possible under IFRS NoteO Unsure In 2022