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_COST.CURRENT_SERVICE_COST"],"dimension":"CALCULATION","format":"CALCULATION","context":"MANUFACTURING","tested_point":"SERVICE_COST_PV","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS19.000059","standard_id":"IAS19","concept_ids":["IAS19.DB_COST.NET_INTEREST"],"dimension":"CALCULATION","format":"CALCULATION","context":"MANUFACTURING","tested_point":"NET_INTEREST_PERCENTAGE_OF","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS19.000060","standard_id":"IAS19","concept_ids":["IAS19.DB_COST.NET_INTEREST"],"dimension":"CALCULATION","format":"CALCULATION","context":"GENERIC","tested_point":"NET_INTEREST_NET_ASSET","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS19.000061","standard_id":"IAS19","concept_ids":["IAS19.DB_COST.NET_INTEREST","IAS19.DB_COST.CURRENT_SERVICE_COST"],"dimension":"JOURNAL_ENTRY","format":"JOURNAL_ENTRY","context":"MANUFACTURING","tested_point":"SERVICE_AND_INTEREST_ENTRY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS19.000062","standard_id":"IAS19","concept_ids":["IAS19.DB_COST.NET_INTEREST"],"dimension":"RULE_KNOWLEDGE","format":"ERROR_SPOT","context":"GENERIC","tested_point":"NET_INTEREST_ERRORS","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS19.000063","standard_id":"IAS19","concept_ids":["IAS19.DB_COST.REMEASUREMENTS"],"dimension":"RECOGNITION","format":"CLASSIFICATION","context":"GENERIC","tested_point":"REMEASUREMENT_ELEMENTS","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS19.000064","standard_id":"IAS19","concept_ids":["IAS19.DB_COST.REMEASUREMENTS"],"dimension":"CALCULATION","format":"CALCULATION","context":"FINANCE","tested_point":"RETURN_EXCLUDING_INTEREST","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS19.000065","standard_id":"IAS19","concept_ids":["IAS19.DB_COST.ROLL_FORWARD"],"dimension":"CALCULATION","format":"CALCULATION","context":"MANUFACTURING","tested_point":"DBO_ROLL_FORWARD","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS19.000066","standard_id":"IAS19","concept_ids":["IAS19.DB_COST.ROLL_FORWARD"],"dimension":"CALCULATION","format":"CALCULATION","context":"MANUFACTURING","tested_point":"PLAN_ASSETS_ROLL_FORWARD","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS19.000067","standard_id":"IAS19","concept_ids":["IAS19.DB_COST.ROLL_FORWARD","IAS19.DB_COST.REMEASUREMENTS"],"dimension":"CALCULATION","format":"CALCULATION","context":"MANUFACTURING","tested_point":"NET_LIABILITY_RECONCILIATION","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS19.000068","standard_id":"IAS19","concept_ids":["IAS19.DB_COST.REMEASUREMENTS","IAS19.DB_COST.OCI_NO_RECYCLING"],"dimension":"JOURNAL_ENTRY","format":"JOURNAL_ENTRY","context":"MANUFACTURING","tested_point":"REMEASUREMENT_LOSS_ENTRY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS19.000069","standard_id":"IAS19","concept_ids":["IAS19.DB_COST.REMEASUREMENTS","IAS19.DB_COST.OCI_NO_RECYCLING"],"dimension":"JOURNAL_ENTRY","format":"JOURNAL_ENTRY","context":"FINANCE","tested_point":"REMEASUREMENT_GAIN_ENTRY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS19.000070","standard_id":"IAS19","concept_ids":["IAS19.DB_COST.OCI_NO_RECYCLING"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"GENERIC","tested_point":"OCI_NO_RECYCLING_TF","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS19.000071","standard_id":"IAS19","concept_ids":["IAS19.DB_COST.OCI_NO_RECYCLING"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"GENERIC","tested_point":"OCI_ONLY_EQUITY_TRANSFER","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS19.000072","standard_id":"IAS19","concept_ids":["IAS19.DB_COST.ROLL_FORWARD"],"dimension":"RULE_KNOWLEDGE","format":"ORDERING","context":"GENERIC","tested_point":"ROLL_FORWARD_ORDER","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS19.000073","standard_id":"IAS19","concept_ids":["IAS19.DB_COST.ROLL_FORWARD","IAS19.DB_COST.REMEASUREMENTS","IAS19.DB_COST.OCI_NO_RECYCLING"],"dimension":"ANALYSIS","format":"MINI_CASE","context":"MANUFACTURING","tested_point":"ROLL_FORWARD_MINI_CASE","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"LX.IAS19.000074","standard_id":"IAS19","concept_ids":["IAS19.PLAN_CHANGES.REMEASUREMENT_BEFORE_PSC"],"dimension":"RULE_KNOWLEDGE","format":"ORDERING","context":"GENERIC","tested_point":"PLAN_EVENT_STEPS","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS19.000075","standard_id":"IAS19","concept_ids":["IAS19.PLAN_CHANGES.CURTAILMENT"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"MANUFACTURING","tested_point":"WHY_REMEASURE_FIRST","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS19.000076","standard_id":"IAS19","concept_ids":["IAS19.PLAN_CHANGES.REMEASUREMENT_BEFORE_PSC"],"dimension":"CALCULATION","format":"CALCULATION","context":"MANUFACTURING","tested_point":"REMEASUREMENT_BEFORE_AMENDMENT","difficulty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