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RIC22.MULTIPLE_PAYMENTS"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_QST.IAS21.000101","tested_point":"QST.IAS21.000101","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS21.000102","standard_id":"IAS21","concept_ids":["IAS21.IFRIC22.SCOPE"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IAS21.000102","tested_point":"QST.IAS21.000102","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS21.000103","standard_id":"IAS21","concept_ids":["IAS21.IFRIC22.EFFECTIVE_DATE"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS21.000103","tested_point":"QST.IAS21.000103","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS21.000104","standard_id":"IAS21","concept_ids":["IAS21.INTERACTIONS.IFRS9"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS21.000104","tested_point":"QST.IAS21.000104","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS21.000105","standard_id":"IAS21","concept_ids":["IAS21.INTERACTIONS.IAS12"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS21.000105","tested_point":"QST.IAS21.000105","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS21.000106","standard_id":"IAS21","concept_ids":["IAS21.INTERACTIONS.IFRS10"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IAS21.000106","tested_point":"QST.IAS21.000106","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS21.000107","standard_id":"IAS21","concept_ids":["IAS21.INTERACTIONS.IAS29"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS21.000107","tested_point":"QST.IAS21.000107","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS21.000108","standard_id":"IAS21","concept_ids":["IAS21.INTERACTIONS.IFRS3"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS21.000108","tested_point":"QST.IAS21.000108","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS21.000109","standard_id":"IAS21","concept_ids":["IAS21.SCOPE.HEDGE_ACCOUNTING_EXCLUSION","IAS21.INTERACTIONS.IFRS9"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS21.000109","tested_point":"QST.IAS21.000109","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS21.000110","standard_id":"IAS21","concept_ids":["IAS21.EXCHANGEABILITY.DISCLOSURE"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS21.000110","tested_point":"QST.IAS21.000110","difficulty":"ADVANCED","scope":"CORE_STUDENT"}]