Q&A 2006 Q&A No. 2006-01: PAS 18, Appendix, paragraph 9 - Revenue recognition for sales of property units under pre-completion contracts Q&A No. 2006-02: PAS 27.10(d) - Clarification of criteria for exemption from presenting consolidated financial statements Q&A 2007 Q&A No. 2007-01(revised): PAS1.103(a) - Basis of preparation of financial statements if an entity has not applied PFRSs in full Q&A No. 2007-02: PAS 20.24, 20.37 and PAS 39.43 - Accounting for government loans with low interest rates Q&A No. 2007-03: PAS 40.27 - Valuation of bank real and other properties acquired (ROPA) Q&A No. 2007-04: PAS 101.7 - Application of criteria for a qualifying NPAE
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