[{"key":"LX.IAS32.000001","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.FINANCIAL_INSTRUMENT_DEFINITION"],"dimension":"RECOGNITION","format":"TRUE_FALSE","context":"FINANCE","tested_point":"FI_BOND_TWO_SIDES","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000002","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.FINANCIAL_ASSET_DEFINITION"],"dimension":"RECOGNITION","format":"SINGLE_CHOICE","context":"INVESTMENT","tested_point":"FA_EQUITY_INVESTMENT_HOLDER","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000003","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.FINANCIAL_ASSET_DEFINITION","IAS32.SCOPE.FINANCIAL_LIABILITY_DEFINITION","IAS32.SCOPE.CONTRACTUAL_REQUIREMENT"],"dimension":"APPLICATION","format":"CLASSIFICATION","context":"MANUFACTURING","tested_point":"FI_SORT_SIX_ITEMS","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000004","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.CONTRACTUAL_REQUIREMENT"],"dimension":"RECOGNITION","format":"MULTIPLE_CHOICE","context":"SERVICES","tested_point":"CONTRACTUAL_OBLIGATIONS_PICK","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000005","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.FINANCIAL_INSTRUMENT_DEFINITION","IAS32.SCOPE.CONTRACTUAL_REQUIREMENT","IAS32.SCOPE.FINANCIAL_LIABILITY_DEFINITION"],"dimension":"ANALYSIS","format":"ERROR_SPOT","context":"SERVICES","tested_point":"DEFINITIONS_ERROR_SPOT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000006","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.FINANCIAL_ASSET_DEFINITION","IAS32.SCOPE.FINANCIAL_LIABILITY_DEFINITION"],"dimension":"RULE_KNOWLEDGE","format":"FILL_BLANK","context":"FINANCE","tested_point":"FA_FL_VIEWPOINT_BLANKS","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000007","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.FINANCIAL_LIABILITY_DEFINITION"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"INDUSTRY","tested_point":"FL_EXCHANGE_UNFAVOURABLE","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000008","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.EXCLUSIONS"],"dimension":"RECOGNITION","format":"SINGLE_CHOICE","context":"ACQUISITIONS","tested_point":"EXCL_EMPLOYEE_BENEFITS","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000009","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.EXCLUSIONS","IAS32.INTERACTIONS.IFRS2"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"HR","tested_point":"EXCL_OPTION_PLAN_TREASURY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000010","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.EXCLUSIONS","IAS32.INTERACTIONS.IFRS2"],"dimension":"APPLICATION","format":"CLASSIFICATION","context":"SERVICES","tested_point":"EXCL_SORT_FIVE_TRANSACTIONS","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000011","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.NON_FINANCIAL_ITEMS"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"AGRIFOOD","tested_point":"NONFIN_OWN_USE_WHEAT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000012","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.NON_FINANCIAL_ITEMS","IAS32.SCOPE.EXCLUSIONS"],"dimension":"PROFESSIONAL_JUDGMENT","format":"MINI_CASE","context":"ENERGY","tested_point":"NONFIN_ENERGY_MINI_CASE","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000013","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.CONTRACTUAL_OBLIGATION","IAS32.SCOPE.EQUITY_INSTRUMENT_DEFINITION"],"dimension":"APPLICATION","format":"CLASSIFICATION","context":"INVESTMENT","tested_point":"PREF_SERIES_LIAB_OR_EQUITY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000014","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.OBLIGATION_AVOIDANCE"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"MANUFACTURING","tested_point":"AVOID_VERBAL_PROMISE","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000015","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.CONTRACTUAL_OBLIGATION"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"INVESTMENT","tested_point":"FIXED_DIVIDEND_OBLIGATION_TF","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000016","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.CONTRACTUAL_OBLIGATION"],"dimension":"RECOGNITION","format":"MULTIPLE_CHOICE","context":"INVESTMENT","tested_point":"LIABILITY_CLAUSES_PICK","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000017","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.CONTRACTUAL_OBLIGATION","IAS32.CLASSIFICATION.OBLIGATION_AVOIDANCE"],"dimension":"RECOGNITION","format":"MATCHING","context":"INVESTMENT","tested_point":"CLAUSE_EFFECT_MATCHING","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000018","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.CONTRACTUAL_OBLIGATION"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"INVESTMENT","tested_point":"PERPETUAL_MANDATORY_DIVIDEND","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000019","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.CONTRACTUAL_OBLIGATION"],"dimension":"RULE_KNOWLEDGE","format":"FILL_BLANK","context":"INVESTMENT","tested_point":"LIABILITY_RULE_BLANKS","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000020","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.CONTRACTUAL_OBLIGATION","IAS32.CLASSIFICATION.OBLIGATION_AVOIDANCE"],"dimension":"PROFESSIONAL_JUDGMENT","format":"MINI_CASE","context":"INDUSTRY","tested_point":"NEW_SERIES_MINI_CASE","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000021","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.EQUITY_INSTRUMENT_DEFINITION"],"dimension":"RECOGNITION","format":"SINGLE_CHOICE","context":"RETAIL","tested_point":"EQUITY_ORDINARY_SHARES_PICK","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000022","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.FIXED_FOR_FIXED"],"dimension":"APPLICATION","format":"CLASSIFICATION","context":"INDUSTRY","tested_point":"FIXED_FIXED_SORT_FOUR","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000023","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.FIXED_FOR_FIXED"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"INDUSTRY","tested_point":"FIXED_FIXED_SETTLE_SHARES_TF","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000024","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.FIXED_FOR_FIXED"],"dimension":"ANALYSIS","format":"MULTIPLE_CHOICE","context":"INDUSTRY","tested_point":"FIXED_FIXED_PREVENTING_FEATURES","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000025","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.FOREIGN_CURRENCY_RIGHTS"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"LISTED_COMPANY","tested_point":"FX_RIGHTS_PRO_RATA_EXCEPTION","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000026","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.FIXED_FOR_FIXED","IAS32.CLASSIFICATION.FOREIGN_CURRENCY_RIGHTS"],"dimension":"ANALYSIS","format":"ERROR_SPOT","context":"INDUSTRY","tested_point":"FIXED_FIXED_ERROR_SPOT","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000027","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.FOREIGN_CURRENCY_RIGHTS","IAS32.CLASSIFICATION.FIXED_FOR_FIXED"],"dimension":"PROFESSIONAL_JUDGMENT","format":"MINI_CASE","context":"LISTED_COMPANY","tested_point":"FX_RIGHTS_MINI_CASE","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000028","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.CONTINGENT_SETTLEMENT"],"dimension":"APPLICATION","format":"CLASSIFICATION","context":"FINANCE","tested_point":"CONTINGENT_CLAUSES_SORT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000029","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.CONTINGENT_SETTLEMENT"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"AGRIFOOD","tested_point":"CONTINGENT_PLAUSIBLE_EVENT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000030","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.CONTINGENT_SETTLEMENT"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"FINANCE","tested_point":"NON_GENUINE_NOT_JUST_UNLIKELY","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000031","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.SETTLEMENT_OPTIONS","IAS32.CLASSIFICATION.FIXED_FOR_FIXED"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"INDUSTRY","tested_point":"SETTLEMENT_OPTION_NET_SHARES","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000032","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.SETTLEMENT_OPTIONS"],"dimension":"APPLICATION","format":"MULTIPLE_CHOICE","context":"INDUSTRY","tested_point":"SETTLEMENT_ALL_METHODS_EQUITY_PICK","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000033","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.CONTINGENT_SETTLEMENT","IAS32.CLASSIFICATION.SETTLEMENT_OPTIONS"],"dimension":"RECOGNITION","format":"MATCHING","context":"FINANCE","tested_point":"CONTINGENT_OPTIONS_MATCHING","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000034","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.CONTINGENT_SETTLEMENT","IAS32.CLASSIFICATION.OBLIGATION_AVOIDANCE"],"dimension":"ANALYSIS","format":"MINI_CASE","context":"ENERGY","tested_point":"CONTINGENT_INDEX_MINI_CASE","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000035","standard_id":"IAS32","concept_ids":["IAS32.SPECIAL.MEMBERS_SHARES_IFRIC2"],"dimension":"APPLICATION","format":"CLASSIFICATION","context":"COOPERATIVE","tested_point":"COOP_FOUR_SORT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000036","standard_id":"IAS32","concept_ids":["IAS32.SPECIAL.MEMBERS_SHARES_IFRIC2","IAS32.CLASSIFICATION.OBLIGATION_AVOIDANCE"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"COOPERATIVE","tested_point":"COOP_MEMBER_CAN_DEMAND","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000037","standard_id":"IAS32","concept_ids":["IAS32.SPECIAL.MEMBERS_SHARES_IFRIC2"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"COOPERATIVE","tested_point":"COOP_UNCONDITIONAL_PROHIBITION_TF","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000038","standard_id":"IAS32","concept_ids":["IAS32.SPECIAL.MEMBERS_SHARES_IFRIC2"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"COOPERATIVE","tested_point":"COOP_CAPITAL_THRESHOLD_PROHIBITION","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000039","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.OBLIGATION_AVOIDANCE"],"dimension":"RECOGNITION","format":"SINGLE_CHOICE","context":"ASSET_MANAGEMENT","tested_point":"PUTTABLE_PRINCIPLE","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000040","standard_id":"IAS32","concept_ids":["IAS32.SPECIAL.PUTTABLE_CONDITIONS"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"ASSET_MANAGEMENT","tested_point":"PUTTABLE_SUBORDINATION_FAILS","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000041","standard_id":"IAS32","concept_ids":["IAS32.SPECIAL.PUTTABLE_CONDITIONS"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"ASSET_MANAGEMENT","tested_point":"PUTTABLE_OTHER_OBLIGATION_FAILS","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000042","standard_id":"IAS32","concept_ids":["IAS32.SPECIAL.PUTTABLE_VS_LIQUIDATION","IAS32.SPECIAL.LIQUIDATION_OBLIGATIONS"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"ASSET_MANAGEMENT","tested_point":"COMPARE_EXTRA_CONDITION_TF","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000043","standard_id":"IAS32","concept_ids":["IAS32.SPECIAL.PUTTABLE_VS_LIQUIDATION"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"ASSET_MANAGEMENT","tested_point":"COMPARE_TIMING_RATIONALE","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000044","standard_id":"IAS32","concept_ids":["IAS32.SPECIAL.IFRIC_PUTTABLES_2009"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"ASSET_MANAGEMENT","tested_point":"IFRIC2009_OPTION_AND_SUBORDINATION","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000045","standard_id":"IAS32","concept_ids":["IAS32.SPECIAL.IFRIC_PUTTABLES_2009","IAS32.SPECIAL.PUTTABLE_CONDITIONS"],"dimension":"ANALYSIS","format":"ORDERING","context":"ASSET_MANAGEMENT","tested_point":"IFRIC2009_TWO_STEP_ORDERING","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000046","standard_id":"IAS32","concept_ids":["IAS32.INTERACTIONS.FICE_PROPOSALS"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"LISTED_COMPANY","tested_point":"FICE_APPLY_TODAY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000047","standard_id":"IAS32","concept_ids":["IAS32.INTERACTIONS.FICE_PROPOSALS"],"dimension":"ANALYSIS","format":"MULTIPLE_CHOICE","context":"LISTED_COMPANY","tested_point":"FICE_STATEMENTS_PICK","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000048","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.LIABILITY_FIRST_RESIDUAL","IAS32.COMPOUND.RECOGNITION_AND_SPLIT","IAS32.COMPOUND.NO_INITIAL_GAIN_LOSS"],"dimension":"CALCULATION","format":"CALCULATION","context":"TECHNOLOGY","tested_point":"SPLIT_TWO_YEAR_EXACT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000049","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.LIABILITY_FIRST_RESIDUAL","IAS32.COMPOUND.NO_INITIAL_GAIN_LOSS"],"dimension":"CALCULATION","format":"CALCULATION","context":"ENERGY","tested_point":"SPLIT_ZERO_COUPON","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000050","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.LIABILITY_FIRST_RESIDUAL","IAS32.COMPOUND.RECOGNITION_AND_SPLIT"],"dimension":"CALCULATION","format":"CALCULATION","context":"LOGISTICS","tested_point":"SPLIT_THREE_YEAR_ROUNDED","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000051","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.RECOGNITION_AND_SPLIT","IAS32.COMPOUND.NO_INITIAL_GAIN_LOSS"],"dimension":"JOURNAL_ENTRY","format":"JOURNAL_ENTRY","context":"MANUFACTURING","tested_point":"ISSUE_ENTRY_PIVON","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000052","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.RECOGNITION_AND_SPLIT","IAS32.COMPOUND.NO_INITIAL_GAIN_LOSS"],"dimension":"JOURNAL_ENTRY","format":"JOURNAL_ENTRY","context":"PHARMA","tested_point":"ISSUE_ENTRY_ZERO_COUPON_DECOY","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000053","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.LIABILITY_FIRST_RESIDUAL"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"TECHNOLOGY","tested_point":"SPLIT_RATE_SENSITIVITY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000054","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.LIABILITY_FIRST_RESIDUAL"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"TECHNOLOGY","tested_point":"SPLIT_ORDER_REVERSED_TF","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000055","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.LIABILITY_FIRST_RESIDUAL","IAS32.COMPOUND.NO_INITIAL_GAIN_LOSS"],"dimension":"APPLICATION","format":"ORDERING","context":"MANUFACTURING","tested_point":"SPLIT_STEPS_ORDERING","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000056","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.RECOGNITION_AND_SPLIT","IAS32.COMPOUND.LIABILITY_FIRST_RESIDUAL","IAS32.COMPOUND.NO_INITIAL_GAIN_LOSS"],"dimension":"ANALYSIS","format":"ERROR_SPOT","context":"TECHNOLOGY","tested_point":"SPLIT_ERROR_SPOT","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000057","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.LIABILITY_FIRST_RESIDUAL","IAS32.COMPOUND.RECOGNITION_AND_SPLIT","IAS32.COMPOUND.NO_INITIAL_GAIN_LOSS"],"dimension":"PROFESSIONAL_JUDGMENT","format":"MINI_CASE","context":"TELECOM","tested_point":"SPLIT_ZELMAR_MINI_CASE","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000058","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.SUBSEQUENT_MEASUREMENT"],"dimension":"CALCULATION","format":"CALCULATION","context":"MANUFACTURING","tested_point":"ACCRETION_PIVON_TWO_YEARS","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000059","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.SUBSEQUENT_MEASUREMENT","IAS32.COMPOUND.CONVERSION_AT_MATURITY"],"dimension":"CALCULATION","format":"CALCULATION","context":"MANUFACTURING","tested_point":"TOTALS_AND_EQUITY_AFTER_CONVERSION","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000060","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.SUBSEQUENT_MEASUREMENT"],"dimension":"JOURNAL_ENTRY","format":"JOURNAL_ENTRY","context":"MANUFACTURING","tested_point":"YEAR_ENTRY_CHARGE_AND_COUPON","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000061","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.CONVERSION_AT_MATURITY"],"dimension":"JOURNAL_ENTRY","format":"JOURNAL_ENTRY","context":"MANUFACTURING","tested_point":"CONVERSION_ENTRY_PIVON","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000062","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.SUBSEQUENT_MEASUREMENT"],"dimension":"RECOGNITION","format":"SINGLE_CHOICE","context":"TELECOM","tested_point":"WHICH_COMPONENT_MOVES","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000063","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.SUBSEQUENT_MEASUREMENT"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"TELECOM","tested_point":"CHARGE_ABOVE_COUPON_WHY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000064","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.CONVERSION_AT_MATURITY"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"LOGISTICS","tested_point":"CONVERSION_TOTAL_EQUITY_AND_RESULT","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000065","standard_id":"IAS32","concept_ids":["IAS32.INTERACTIONS.IFRS9"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"BANKING","tested_point":"IAS32_CLASSIFIES_IFRS9_MEASURES","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000066","standard_id":"IAS32","concept_ids":["IAS32.INTERACTIONS.IAS33","IAS32.COMPOUND.SUBSEQUENT_MEASUREMENT"],"dimension":"CALCULATION","format":"SINGLE_CHOICE","context":"MANUFACTURING","tested_point":"DILUTION_ADDBACK_AFTER_TAX","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000067","standard_id":"IAS32","concept_ids":["IAS32.EQUITY_TRANSACTIONS.TREASURY_SHARES"],"dimension":"RECOGNITION","format":"SINGLE_CHOICE","context":"RETAIL","tested_point":"TREASURY_GAIN_WHERE","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000068","standard_id":"IAS32","concept_ids":["IAS32.EQUITY_TRANSACTIONS.TREASURY_SHARES"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"RETAIL","tested_point":"TREASURY_BUYBACK_REDUCES_EQUITY_TF","difficulty":"BEGINNER","scope":"CORE_STUDENT","reserve":true},{"key":"LX.IAS32.000069","standard_id":"IAS32","concept_ids":["IAS32.EQUITY_TRANSACTIONS.TREASURY_SHARES"],"dimension":"CALCULATION","format":"CALCULATION","context":"RETAIL","tested_point":"TREASURY_RESALE_BELOW_COST_CALC","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000070","standard_id":"IAS32","concept_ids":["IAS32.EQUITY_TRANSACTIONS.TRANSACTION_COSTS"],"dimension":"CALCULATION","format":"CALCULATION","context":"INDUSTRY","tested_point":"ISSUE_COSTS_NET_CALC","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000071","standard_id":"IAS32","concept_ids":["IAS32.EQUITY_TRANSACTIONS.TREASURY_SHARES"],"dimension":"JOURNAL_ENTRY","format":"JOURNAL_ENTRY","context":"RETAIL","tested_point":"BUYBACK_ENTRY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000072","standard_id":"IAS32","concept_ids":["IAS32.EQUITY_TRANSACTIONS.TREASURY_SHARES"],"dimension":"JOURNAL_ENTRY","format":"JOURNAL_ENTRY","context":"RETAIL","tested_point":"RESALE_BELOW_COST_ENTRY","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000073","standard_id":"IAS32","concept_ids":["IAS32.EQUITY_TRANSACTIONS.TRANSACTION_COSTS"],"dimension":"JOURNAL_ENTRY","format":"JOURNAL_ENTRY","context":"INDUSTRY","tested_point":"ISSUE_NET_OF_COSTS_ENTRY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000074","standard_id":"IAS32","concept_ids":["IAS32.EQUITY_TRANSACTIONS.TRANSACTION_COSTS"],"dimension":"APPLICATION","format":"MULTIPLE_CHOICE","context":"INDUSTRY","tested_point":"DEDUCTIBLE_COSTS_PICK","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000075","standard_id":"IAS32","concept_ids":["IAS32.EQUITY_TRANSACTIONS.INTEREST_DIVIDENDS"],"dimension":"JOURNAL_ENTRY","format":"JOURNAL_ENTRY","context":"RETAIL","tested_point":"ORDINARY_DIVIDEND_ENTRY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000076","standard_id":"IAS32","concept_ids":["IAS32.EQUITY_TRANSACTIONS.INTEREST_DIVIDENDS"],"dimension":"JOURNAL_ENTRY","format":"JOURNAL_ENTRY","context":"INDUSTRY","tested_point":"TWO_DIVIDENDS_ONE_ENTRY","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000077","standard_id":"IAS32","concept_ids":["IAS32.EQUITY_TRANSACTIONS.INTEREST_DIVIDENDS"],"dimension":"APPLICATION","format":"CLASSIFICATION","context":"FINANCE","tested_point":"FLOWS_PL_OR_EQUITY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000078","standard_id":"IAS32","concept_ids":["IAS32.EQUITY_TRANSACTIONS.DISTRIBUTION_TAX"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"LISTED_COMPANY","tested_point":"DISTRIBUTION_TAX_WHICH_STANDARD","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT","reserve":true},{"key":"LX.IAS32.000079","standard_id":"IAS32","concept_ids":["IAS32.EQUITY_TRANSACTIONS.DISTRIBUTION_TAX"],"dimension":"ANALYSIS","format":"TRUE_FALSE","context":"LISTED_COMPANY","tested_point":"DISTRIBUTION_TAX_NOT_ALWAYS_EQUITY_TF","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000080","standard_id":"IAS32","concept_ids":["IAS32.EQUITY_TRANSACTIONS.INTEREST_DIVIDENDS"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"FINANCE","tested_point":"LIABILITY_DIVIDEND_NOT_EQUITY_TF","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000081","standard_id":"IAS32","concept_ids":["IAS32.OFFSETTING.CRITERIA"],"dimension":"CALCULATION","format":"CALCULATION","context":"DISTRIBUTION","tested_point":"OFFSET_TWO_COUNTERPARTIES_CALC","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000082","standard_id":"IAS32","concept_ids":["IAS32.OFFSETTING.CRITERIA"],"dimension":"JOURNAL_ENTRY","format":"JOURNAL_ENTRY","context":"DISTRIBUTION","tested_point":"NET_SETTLEMENT_ENTRY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000083","standard_id":"IAS32","concept_ids":["IAS32.OFFSETTING.CRITERIA","IAS32.OFFSETTING.LEGALLY_ENFORCEABLE_RIGHT","IAS32.OFFSETTING.INTENTION_NET_SETTLEMENT"],"dimension":"APPLICATION","format":"CLASSIFICATION","context":"DISTRIBUTION","tested_point":"OFFSET_FIVE_SITUATIONS","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000084","standard_id":"IAS32","concept_ids":["IAS32.OFFSETTING.LEGALLY_ENFORCEABLE_RIGHT"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"DISTRIBUTION","tested_point":"MASTER_NETTING_ONLY_ON_DEFAULT","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000085","standard_id":"IAS32","concept_ids":["IAS32.OFFSETTING.INTENTION_NET_SETTLEMENT"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"DISTRIBUTION","tested_point":"INTENTION_BEST_EVIDENCE","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000086","standard_id":"IAS32","concept_ids":["IAS32.OFFSETTING.LEGALLY_ENFORCEABLE_RIGHT","IAS32.OFFSETTING.CRITERIA"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"DISTRIBUTION","tested_point":"RIGHT_NOT_TRANSFERABLE_TF","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS32.000087","standard_id":"IAS32","concept_ids":["IAS32.OFFSETTING.CRITERIA","IAS32.OFFSETTING.LEGALLY_ENFORCEABLE_RIGHT","IAS32.OFFSETTING.INTENTION_NET_SETTLEMENT"],"dimension":"PROFESSIONAL_JUDGMENT","format":"MINI_CASE","context":"DISTRIBUTION","tested_point":"OFFSET_PORTFOLIO_MINI_CASE","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000001","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.FINANCIAL_INSTRUMENT_DEFINITION"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS32.000001","tested_point":"QST.IAS32.000001","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000002","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.FINANCIAL_INSTRUMENT_DEFINITION"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000002","tested_point":"QST.IAS32.000002","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000003","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.FINANCIAL_INSTRUMENT_DEFINITION"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000003","tested_point":"QST.IAS32.000003","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000004","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.FINANCIAL_ASSET_DEFINITION"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS32.000004","tested_point":"QST.IAS32.000004","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000005","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.FINANCIAL_ASSET_DEFINITION"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000005","tested_point":"QST.IAS32.000005","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000006","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.FINANCIAL_ASSET_DEFINITION"],"dimension":"RULE_KNOWLEDGE","format":"MULTIPLE_CHOICE","context":"V1_QST.IAS32.000006","tested_point":"QST.IAS32.000006","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000007","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.FINANCIAL_LIABILITY_DEFINITION"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS32.000007","tested_point":"QST.IAS32.000007","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000008","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.FINANCIAL_LIABILITY_DEFINITION"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000008","tested_point":"QST.IAS32.000008","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000009","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.FINANCIAL_LIABILITY_DEFINITION"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000009","tested_point":"QST.IAS32.000009","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000010","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.EQUITY_INSTRUMENT_DEFINITION"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS32.000010","tested_point":"QST.IAS32.000010","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000011","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.EQUITY_INSTRUMENT_DEFINITION"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000011","tested_point":"QST.IAS32.000011","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000012","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.EQUITY_INSTRUMENT_DEFINITION"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000012","tested_point":"QST.IAS32.000012","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000013","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.CONTRACTUAL_REQUIREMENT"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS32.000013","tested_point":"QST.IAS32.000013","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000014","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.CONTRACTUAL_REQUIREMENT"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000014","tested_point":"QST.IAS32.000014","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000015","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.EXCLUSIONS","IAS32.EQUITY_TRANSACTIONS.TREASURY_SHARES"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000015","tested_point":"QST.IAS32.000015","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000016","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.EXCLUSIONS"],"dimension":"RULE_KNOWLEDGE","format":"MULTIPLE_CHOICE","context":"V1_QST.IAS32.000016","tested_point":"QST.IAS32.000016","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000017","standard_id":"IAS32","concept_ids":["IAS32.SCOPE.NON_FINANCIAL_ITEMS"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000017","tested_point":"QST.IAS32.000017","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000018","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.CONTRACTUAL_OBLIGATION"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS32.000018","tested_point":"QST.IAS32.000018","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000019","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.CONTRACTUAL_OBLIGATION"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000019","tested_point":"QST.IAS32.000019","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000021","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.OBLIGATION_AVOIDANCE"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000021","tested_point":"QST.IAS32.000021","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000022","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.OBLIGATION_AVOIDANCE"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000022","tested_point":"QST.IAS32.000022","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000024","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.FIXED_FOR_FIXED"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000024","tested_point":"QST.IAS32.000024","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000025","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.FIXED_FOR_FIXED"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000025","tested_point":"QST.IAS32.000025","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000026","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.FIXED_FOR_FIXED"],"dimension":"RULE_KNOWLEDGE","format":"MULTIPLE_CHOICE","context":"V1_QST.IAS32.000026","tested_point":"QST.IAS32.000026","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000027","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.CONTINGENT_SETTLEMENT"],"dimension":"RULE_KNOWLEDGE","format":"MULTIPLE_CHOICE","context":"V1_QST.IAS32.000027","tested_point":"QST.IAS32.000027","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000028","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.CONTINGENT_SETTLEMENT"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000028","tested_point":"QST.IAS32.000028","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000029","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.SETTLEMENT_OPTIONS"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000029","tested_point":"QST.IAS32.000029","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000030","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.SETTLEMENT_OPTIONS"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000030","tested_point":"QST.IAS32.000030","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000031","standard_id":"IAS32","concept_ids":["IAS32.CLASSIFICATION.FOREIGN_CURRENCY_RIGHTS"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000031","tested_point":"QST.IAS32.000031","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000032","standard_id":"IAS32","concept_ids":["IAS32.SPECIAL.PUTTABLE_CONDITIONS"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000032","tested_point":"QST.IAS32.000032","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000033","standard_id":"IAS32","concept_ids":["IAS32.SPECIAL.LIQUIDATION_OBLIGATIONS"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000033","tested_point":"QST.IAS32.000033","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000034","standard_id":"IAS32","concept_ids":["IAS32.SPECIAL.PUTTABLE_VS_LIQUIDATION"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000034","tested_point":"QST.IAS32.000034","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000035","standard_id":"IAS32","concept_ids":["IAS32.SPECIAL.IFRIC_PUTTABLES_2009","IAS32.SPECIAL.PUTTABLE_VS_LIQUIDATION"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000035","tested_point":"QST.IAS32.000035","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000036","standard_id":"IAS32","concept_ids":["IAS32.SPECIAL.MEMBERS_SHARES_IFRIC2","IAS32.CLASSIFICATION.OBLIGATION_AVOIDANCE"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000036","tested_point":"QST.IAS32.000036","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000037","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.RECOGNITION_AND_SPLIT"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS32.000037","tested_point":"QST.IAS32.000037","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000038","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.RECOGNITION_AND_SPLIT"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000038","tested_point":"QST.IAS32.000038","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000040","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.LIABILITY_FIRST_RESIDUAL"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_QST.IAS32.000040","tested_point":"QST.IAS32.000040","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000041","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.LIABILITY_FIRST_RESIDUAL"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000041","tested_point":"QST.IAS32.000041","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000042","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.LIABILITY_FIRST_RESIDUAL"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000042","tested_point":"QST.IAS32.000042","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000043","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.NO_INITIAL_GAIN_LOSS"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000043","tested_point":"QST.IAS32.000043","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000044","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.NO_INITIAL_GAIN_LOSS"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_QST.IAS32.000044","tested_point":"QST.IAS32.000044","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000047","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.CONVERSION_AT_MATURITY"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_QST.IAS32.000047","tested_point":"QST.IAS32.000047","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000048","standard_id":"IAS32","concept_ids":["IAS32.COMPOUND.SUBSEQUENT_MEASUREMENT"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_QST.IAS32.000048","tested_point":"QST.IAS32.000048","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000049","standard_id":"IAS32","concept_ids":["IAS32.EQUITY_TRANSACTIONS.TREASURY_SHARES"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS32.000049","tested_point":"QST.IAS32.000049","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000050","standard_id":"IAS32","concept_ids":["IAS32.EQUITY_TRANSACTIONS.TREASURY_SHARES"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_QST.IAS32.000050","tested_point":"QST.IAS32.000050","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000052","standard_id":"IAS32","concept_ids":["IAS32.EQUITY_TRANSACTIONS.INTEREST_DIVIDENDS"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS32.000052","tested_point":"QST.IAS32.000052","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000053","standard_id":"IAS32","concept_ids":["IAS32.EQUITY_TRANSACTIONS.INTEREST_DIVIDENDS"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000053","tested_point":"QST.IAS32.000053","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000055","standard_id":"IAS32","concept_ids":["IAS32.EQUITY_TRANSACTIONS.DISTRIBUTION_TAX"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000055","tested_point":"QST.IAS32.000055","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000056","standard_id":"IAS32","concept_ids":["IAS32.EQUITY_TRANSACTIONS.TRANSACTION_COSTS"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_QST.IAS32.000056","tested_point":"QST.IAS32.000056","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000057","standard_id":"IAS32","concept_ids":["IAS32.EQUITY_TRANSACTIONS.TRANSACTION_COSTS"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000057","tested_point":"QST.IAS32.000057","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000058","standard_id":"IAS32","concept_ids":["IAS32.OFFSETTING.CRITERIA"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS32.000058","tested_point":"QST.IAS32.000058","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000059","standard_id":"IAS32","concept_ids":["IAS32.OFFSETTING.CRITERIA"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000059","tested_point":"QST.IAS32.000059","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000060","standard_id":"IAS32","concept_ids":["IAS32.OFFSETTING.CRITERIA"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_QST.IAS32.000060","tested_point":"QST.IAS32.000060","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000061","standard_id":"IAS32","concept_ids":["IAS32.OFFSETTING.LEGALLY_ENFORCEABLE_RIGHT"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000061","tested_point":"QST.IAS32.000061","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000062","standard_id":"IAS32","concept_ids":["IAS32.OFFSETTING.LEGALLY_ENFORCEABLE_RIGHT"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000062","tested_point":"QST.IAS32.000062","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000063","standard_id":"IAS32","concept_ids":["IAS32.OFFSETTING.INTENTION_NET_SETTLEMENT"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000063","tested_point":"QST.IAS32.000063","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000064","standard_id":"IAS32","concept_ids":["IAS32.INTERACTIONS.IFRS9","IAS32.COMPOUND.SUBSEQUENT_MEASUREMENT"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000064","tested_point":"QST.IAS32.000064","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000065","standard_id":"IAS32","concept_ids":["IAS32.INTERACTIONS.IFRS9","IAS32.COMPOUND.SUBSEQUENT_MEASUREMENT"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000065","tested_point":"QST.IAS32.000065","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000066","standard_id":"IAS32","concept_ids":["IAS32.INTERACTIONS.IAS33","IAS32.COMPOUND.RECOGNITION_AND_SPLIT"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000066","tested_point":"QST.IAS32.000066","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000067","standard_id":"IAS32","concept_ids":["IAS32.INTERACTIONS.IFRS2","IAS32.SCOPE.EXCLUSIONS"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000067","tested_point":"QST.IAS32.000067","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS32.000068","standard_id":"IAS32","concept_ids":["IAS32.INTERACTIONS.FICE_PROPOSALS","IAS32.CLASSIFICATION.OBLIGATION_AVOIDANCE"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS32.000068","tested_point":"QST.IAS32.000068","difficulty":"ADVANCED","scope":"CORE_STUDENT"}]