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ARES.MANDATORY_CONVERTIBLE"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"V1_QST.IAS33.000025","tested_point":"QST.IAS33.000025","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS33.000026","standard_id":"IAS33","concept_ids":["IAS33.SHARES.MANDATORY_CONVERTIBLE","IAS33.SHARES.WEIGHTED_AVERAGE"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS33.000026","tested_point":"QST.IAS33.000026","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS33.000027","standard_id":"IAS33","concept_ids":["IAS33.SHARES.PARTLY_PAID"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IAS33.000027","tested_point":"QST.IAS33.000027","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS33.000028","standard_id":"IAS33","concept_ids":["IAS33.SHARES.CONTINGENT_BASIC"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS33.000028","tested_point":"QST.IAS33.000028","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS33.000029","standard_id":"IAS33","concept_ids":["IAS33.SHARES.CONTINGENT_BASIC","IAS33.SHARES.WEIGHTED_AVERAGE"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_QST.IAS33.000029","tested_point":"QST.IAS33.000029","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS33.000030","standard_id":"IAS33","concept_ids":["IAS33.SHARES.CONTINGENT_BASIC","IAS33.SHARES.WEIGHTED_AVERAGE"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_QST.IAS33.000030","tested_point":"QST.IAS33.000030","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS33.000031","standard_id":"IAS33","concept_ids":["IAS33.ADJUST.BONUS_SPLIT"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_VG.IAS33.000002","tested_point":"VG.IAS33.000002","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS33.000032","standard_id":"IAS33","concept_ids":["IAS33.ADJUST.BONUS_SPLIT","IAS33.SHARES.WEIGHTED_AVERAGE"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_VG.IAS33.000002","tested_point":"VG.IAS33.000002","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS33.000033","standard_id":"IAS33","concept_ids":["IAS33.ADJUST.BONUS_SPLIT"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"V1_QST.IAS33.000033","tested_point":"QST.IAS33.000033","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS33.000034","standard_id":"IAS33","concept_ids":["IAS33.ADJUST.REVERSE_SPLIT","IAS33.ADJUST.RETROSPECTIVE"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_VG.IAS33.000003","tested_point":"VG.IAS33.000003","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS33.000035","standard_id":"IAS33","concept_ids":["IAS33.ADJUST.REVERSE_SPLIT","IAS33.ADJUST.RETROSPECTIVE"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_VG.IAS33.000003","tested_point":"VG.IAS33.000003","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS33.000036","standard_id":"IAS33","concept_ids":["IAS33.ADJUST.REVERSE_SPLIT","IAS33.ADJUST.BONUS_SPLIT"],"dimension":"RULE_KNOWLEDGE","format":"MULTIPLE_CHOICE","context":"V1_QST.IAS33.000036","tested_point":"QST.IAS33.000036","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS33.000037","standard_id":"IAS33","concept_ids":["IAS33.ADJUST.RIGHTS"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_QST.IAS33.000037","tested_point":"QST.IAS33.000037","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS33.000038","standard_id":"IAS33","concept_ids":["IAS33.ADJUST.RIGHTS"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_QST.IAS33.000038","tested_point":"QST.IAS33.000038","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"QST.IAS33.000039","standard_id":"IAS33","concept_ids":["IAS33.ADJUST.RIGHTS","IAS33.ADJUST.RETROSPECTIVE"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_QST.IAS33.000039","tested_point":"QST.IAS33.000039","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"QST.IAS33.000040","standard_id":"IAS33","concept_ids":["IAS33.ADJUST.RETROSPECTIVE"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS33.000040","tested_point":"QST.IAS33.000040","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS33.000041","standard_id":"IAS33","concept_ids":["IAS33.ADJUST.RETROSPECTIVE"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_QST.IAS33.000041","tested_point":"QST.IAS33.000041","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS33.000042","standard_id":"IAS33","concept_ids":["IAS33.ADJUST.RETROSPECTIVE"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_QST.IAS33.000042","tested_point":"QST.IAS33.000042","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"QST.IAS33.000043","standard_id":"IAS33","concept_ids":["IAS33.ADJUST.ERRORS_POLICIES"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IAS33.000043","tested_point":"QST.IAS33.000043","difficulty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