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ORE_STUDENT"},{"key":"QST.IAS36.000422","standard_id":"IAS36","concept_ids":["IAS36.DISCLOSURE.ESTIMATES_GOODWILL"],"dimension":"RULE_KNOWLEDGE","format":"MULTIPLE_CHOICE","context":"V1_QST.IAS36.000422","tested_point":"QST.IAS36.000422","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS36.000423","standard_id":"IAS36","concept_ids":["IAS36.DISCLOSURE.ESTIMATES_GOODWILL"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS36.000423","tested_point":"QST.IAS36.000423","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS36.000424","standard_id":"IAS36","concept_ids":["IAS36.DISCLOSURE.ESTIMATES_GOODWILL"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS36.000424","tested_point":"QST.IAS36.000424","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"QST.IAS36.000425","standard_id":"IAS36","concept_ids":["IAS36.DISCLOSURE.ESTIMATES_GOODWILL"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS36.000425","tested_point":"QST.IAS36.000425","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS36.000426","standard_id":"IAS36","concept_ids":["IAS36.DISCLOSURE.ESTIMATES_GOODWILL"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS36.000426","tested_point":"QST.IAS36.000426","difficulty":"EXPERT","scope":"CORE_STUDENT"}]