[{"key":"LX.IAS1.000001","standard_id":"IAS1","concept_ids":["IAS1.PURPOSE.COMPLETE_SET"],"dimension":"RECOGNITION","format":"CLASSIFICATION","context":"RETAIL","tested_point":"COMPONENTS_CLASSIFY","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000002","standard_id":"IAS1","concept_ids":["IAS1.PURPOSE.COMPLETE_SET"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"GENERIC","tested_point":"COMPARATIVES_PURPOSE","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000003","standard_id":"IAS1","concept_ids":["IAS1.PURPOSE.COMPLETE_SET"],"dimension":"RULE_KNOWLEDGE","format":"MATCHING","context":"MANUFACTURING","tested_point":"COMPONENT_QUESTION_MATCH","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000004","standard_id":"IAS1","concept_ids":["IAS1.PURPOSE.FAIR_PRESENTATION"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"GENERIC","tested_point":"FAIR_NOT_MARKET_VALUE","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000005","standard_id":"IAS1","concept_ids":["IAS1.PURPOSE.FAIR_PRESENTATION"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"SERVICES","tested_point":"ADDITIONAL_INFO_NEEDED","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000006","standard_id":"IAS1","concept_ids":["IAS1.PURPOSE.FAIR_PRESENTATION"],"dimension":"APPLICATION","format":"ORDERING","context":"GENERIC","tested_point":"FAIR_STEPS_ORDER","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000007","standard_id":"IAS1","concept_ids":["IAS1.PURPOSE.COMPLIANCE_STATEMENT"],"dimension":"ANALYSIS","format":"ERROR_SPOT","context":"MANUFACTURING","tested_point":"COMPLIANCE_STATEMENTS_SPOT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000008","standard_id":"IAS1","concept_ids":["IAS1.PURPOSE.COMPLIANCE_STATEMENT"],"dimension":"RULE_KNOWLEDGE","format":"FILL_BLANK","context":"GENERIC","tested_point":"COMPLIANCE_FILL","difficulty":"BEGINNER","scope":"CORE_STUDENT","reserve":true},{"key":"LX.IAS1.000009","standard_id":"IAS1","concept_ids":["IAS1.PURPOSE.DEPARTURE"],"dimension":"PROFESSIONAL_JUDGMENT","format":"SINGLE_CHOICE","context":"FINANCE","tested_point":"DEPARTURE_REGULATORY_FRAMEWORK","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000010","standard_id":"IAS1","concept_ids":["IAS1.PURPOSE.DEPARTURE"],"dimension":"ANALYSIS","format":"MINI_CASE","context":"GENERIC","tested_point":"DEPARTURE_ASSESSMENT_CASE","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000011","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.GOING_CONCERN"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"GENERIC","tested_point":"GC_DEFAULT_BASIS","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000012","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.GOING_CONCERN"],"dimension":"APPLICATION","format":"CLASSIFICATION","context":"INDUSTRY","tested_point":"GC_SITUATIONS_CLASSIFY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000013","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.GOING_CONCERN"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"MANUFACTURING","tested_point":"GC_MATERIAL_UNCERTAINTY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000014","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.GOING_CONCERN"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"RETAIL","tested_point":"GC_LOSS_NOT_ENOUGH","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000015","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.GOING_CONCERN_HORIZON"],"dimension":"RULE_KNOWLEDGE","format":"FILL_BLANK","context":"GENERIC","tested_point":"HORIZON_TWELVE_MONTHS","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000016","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.GOING_CONCERN_HORIZON"],"dimension":"APPLICATION","format":"TRUE_FALSE","context":"MEDIA","tested_point":"HORIZON_FROM_REPORTING_DATE","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000017","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.ACCRUAL_BASIS"],"dimension":"ANALYSIS","format":"ERROR_SPOT","context":"GENERIC","tested_point":"ACCRUAL_STATEMENTS_SPOT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000018","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.ACCRUAL_BASIS"],"dimension":"CALCULATION","format":"CALCULATION","context":"DISTRIBUTION","tested_point":"ACCRUAL_REVENUE_VS_CASH","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000019","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.ACCRUAL_BASIS"],"dimension":"RECOGNITION","format":"SINGLE_CHOICE","context":"TELECOM","tested_point":"ACCRUAL_EXCEPTION_STATEMENT","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000020","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.MATERIALITY_AGGREGATION"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"GENERIC","tested_point":"MATERIAL_CLASS_SEPARATE","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000021","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.MATERIALITY_AGGREGATION"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"RETAIL","tested_point":"GROUP_IMMATERIAL_DISSIMILAR","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000022","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.MATERIALITY_AGGREGATION"],"dimension":"ANALYSIS","format":"CLASSIFICATION","context":"MANUFACTURING","tested_point":"MATERIALITY_CLASSIFY_LINES","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000023","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.MATERIALITY_AGGREGATION"],"dimension":"RULE_KNOWLEDGE","format":"MULTIPLE_CHOICE","context":"SERVICES","tested_point":"AGGREGATION_STATEMENTS","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000024","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.MATERIALITY_AGGREGATION"],"dimension":"CALCULATION","format":"CALCULATION","context":"LOGISTICS","tested_point":"AGGREGATED_LINE_TOTAL","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000025","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.OFFSETTING"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"GENERIC","tested_point":"OFFSET_DEFAULT_GROSS","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000026","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.OFFSETTING"],"dimension":"CALCULATION","format":"CALCULATION","context":"ENERGY","tested_point":"OFFSET_NET_AMOUNT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000027","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.OFFSETTING"],"dimension":"ANALYSIS","format":"ERROR_SPOT","context":"FOOD","tested_point":"OFFSET_STATEMENTS_SPOT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000028","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.OFFSETTING"],"dimension":"RULE_KNOWLEDGE","format":"FILL_BLANK","context":"GENERIC","tested_point":"OFFSET_FILL_PERMITS","difficulty":"BEGINNER","scope":"CORE_STUDENT","reserve":true},{"key":"LX.IAS1.000029","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.FREQUENCY"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"GENERIC","tested_point":"FREQUENCY_ANNUAL_MINIMUM","difficulty":"BEGINNER","scope":"CORE_STUDENT","reserve":true},{"key":"LX.IAS1.000030","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.FREQUENCY"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"TRANSPORT","tested_point":"PERIOD_LENGTH_COMPARABILITY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000031","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.COMPARATIVES"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"RETAIL","tested_point":"COMPARATIVE_MINIMUM_PERIOD","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000032","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.COMPARATIVES"],"dimension":"APPLICATION","format":"CLASSIFICATION","context":"MEDIA","tested_point":"COMPARATIVES_REQUIRED_CLASSIFY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000033","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.COMPARATIVES"],"dimension":"APPLICATION","format":"MINI_CASE","context":"SERVICES","tested_point":"COMPARATIVES_MINI_CASE","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000034","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.CONSISTENCY"],"dimension":"ANALYSIS","format":"ERROR_SPOT","context":"GENERIC","tested_point":"CONSISTENCY_EXCEPTIONS_SPOT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000035","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.CONSISTENCY"],"dimension":"CALCULATION","format":"CALCULATION","context":"DISTRIBUTION","tested_point":"RECLASSIFY_COMPARATIVES","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000036","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.CONSISTENCY"],"dimension":"RULE_KNOWLEDGE","format":"FILL_BLANK","context":"GENERIC","tested_point":"CONSISTENCY_FILL","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000037","standard_id":"IAS1","concept_ids":["IAS1.POSITION.MINIMUM_ITEMS"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"GENERIC","tested_point":"POSITION_SEPARATE_LINES","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000038","standard_id":"IAS1","concept_ids":["IAS1.POSITION.MINIMUM_ITEMS"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"CONSTRUCTION","tested_point":"POSITION_ADD_SUBTOTALS","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT","reserve":true},{"key":"LX.IAS1.000039","standard_id":"IAS1","concept_ids":["IAS1.POSITION.MINIMUM_ITEMS"],"dimension":"RECOGNITION","format":"CLASSIFICATION","context":"RETAIL","tested_point":"POSITION_ELEMENT_CLASSIFY","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000040","standard_id":"IAS1","concept_ids":["IAS1.POSITION.CURRENT_NONCURRENT_SPLIT"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"MANUFACTURING","tested_point":"SPLIT_GENERAL_RULE","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000041","standard_id":"IAS1","concept_ids":["IAS1.POSITION.CURRENT_NONCURRENT_SPLIT"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"BANKING","tested_point":"SPLIT_LIQUIDITY_CONDITION","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000042","standard_id":"IAS1","concept_ids":["IAS1.POSITION.CURRENT_NONCURRENT_SPLIT"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"GENERIC","tested_point":"DEFERRED_TAX_NEVER_CURRENT","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000043","standard_id":"IAS1","concept_ids":["IAS1.POSITION.MINIMUM_ITEMS","IAS1.POSITION.CURRENT_NONCURRENT_SPLIT"],"dimension":"CALCULATION","format":"CALCULATION","context":"ENERGY","tested_point":"POSITION_TOTALS_BALANCE","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000044","standard_id":"IAS1","concept_ids":["IAS1.POSITION.MINIMUM_ITEMS","IAS1.POSITION.CURRENT_NONCURRENT_SPLIT"],"dimension":"ANALYSIS","format":"ERROR_SPOT","context":"GENERIC","tested_point":"POSITION_STATEMENTS_SPOT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000045","standard_id":"IAS1","concept_ids":["IAS1.POSITION.CURRENT_ASSET_CRITERIA"],"dimension":"APPLICATION","format":"CLASSIFICATION","context":"FOOD","tested_point":"ASSETS_CLASSIFY_CASE","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000046","standard_id":"IAS1","concept_ids":["IAS1.POSITION.CURRENT_ASSET_CRITERIA"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"GENERIC","tested_point":"CASH_UNRESTRICTED_CURRENT","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000047","standard_id":"IAS1","concept_ids":["IAS1.POSITION.CURRENT_ASSET_CRITERIA"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"RETAIL","tested_point":"ASSET_ONE_CRITERION_ENOUGH","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000048","standard_id":"IAS1","concept_ids":["IAS1.POSITION.CURRENT_ASSET_CRITERIA"],"dimension":"RECOGNITION","format":"MATCHING","context":"TRANSPORT","tested_point":"ASSET_CRITERION_MATCH","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000049","standard_id":"IAS1","concept_ids":["IAS1.POSITION.CURRENT_LIABILITY_CRITERIA"],"dimension":"RULE_KNOWLEDGE","format":"FILL_BLANK","context":"GENERIC","tested_point":"LIAB_TWELVE_MONTHS_FILL","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000050","standard_id":"IAS1","concept_ids":["IAS1.POSITION.CURRENT_LIABILITY_CRITERIA"],"dimension":"APPLICATION","format":"MULTIPLE_CHOICE","context":"INDUSTRY","tested_point":"LIAB_CURRENT_SELECT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000051","standard_id":"IAS1","concept_ids":["IAS1.POSITION.CURRENT_LIABILITY_CRITERIA"],"dimension":"CALCULATION","format":"CALCULATION","context":"ENERGY","tested_point":"NON_CURRENT_PORTION_OF_BORROWING","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000052","standard_id":"IAS1","concept_ids":["IAS1.POSITION.CURRENT_LIABILITY_CRITERIA"],"dimension":"CALCULATION","format":"CALCULATION","context":"RETAIL","tested_point":"CURRENT_LIABILITIES_TOTAL","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000053","standard_id":"IAS1","concept_ids":["IAS1.POSITION.CURRENT_LIABILITY_CRITERIA"],"dimension":"JOURNAL_ENTRY","format":"JOURNAL_ENTRY","context":"ENERGY","tested_point":"RECLASSIFY_BORROWING_TO_CURRENT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000054","standard_id":"IAS1","concept_ids":["IAS1.POSITION.CURRENT_LIABILITY_CRITERIA"],"dimension":"ANALYSIS","format":"ERROR_SPOT","context":"GENERIC","tested_point":"LIAB_STATEMENTS_SPOT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000055","standard_id":"IAS1","concept_ids":["IAS1.LIABILITIES.AMENDMENTS_2020"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"GENERIC","tested_point":"AMENDMENT_2020_CLARIFIED","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000056","standard_id":"IAS1","concept_ids":["IAS1.LIABILITIES.AMENDMENTS_2020"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"MANUFACTURING","tested_point":"RIGHT_VS_EXPECTATION_REFINANCING","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000057","standard_id":"IAS1","concept_ids":["IAS1.LIABILITIES.AMENDMENTS_2020"],"dimension":"RULE_KNOWLEDGE","format":"ORDERING","context":"GENERIC","tested_point":"AMENDMENT_DATES_ORDER","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000058","standard_id":"IAS1","concept_ids":["IAS1.LIABILITIES.RIGHT_TO_DEFER"],"dimension":"RULE_KNOWLEDGE","format":"MULTIPLE_CHOICE","context":"TELECOM","tested_point":"RIGHT_TO_DEFER_CONDITIONS","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000059","standard_id":"IAS1","concept_ids":["IAS1.LIABILITIES.RIGHT_TO_DEFER"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"SOFTWARE","tested_point":"RIGHT_TO_DEFER_CASH_CONDITION","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000060","standard_id":"IAS1","concept_ids":["IAS1.LIABILITIES.RIGHT_TO_DEFER"],"dimension":"RECOGNITION","format":"TRUE_FALSE","context":"GENERIC","tested_point":"RIGHT_NOT_UNTIL_TESTED","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000061","standard_id":"IAS1","concept_ids":["IAS1.LIABILITIES.COVENANT_TIMING"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"GENERIC","tested_point":"COVENANT_AFTER_NO_EFFECT","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000062","standard_id":"IAS1","concept_ids":["IAS1.LIABILITIES.COVENANT_TIMING"],"dimension":"RECOGNITION","format":"CLASSIFICATION","context":"AUTOMOTIVE","tested_point":"COVENANT_TIMING_CLASSIFY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000063","standard_id":"IAS1","concept_ids":["IAS1.LIABILITIES.COVENANT_TIMING"],"dimension":"CALCULATION","format":"CALCULATION","context":"ENERGY","tested_point":"NON_CURRENT_PORTION_COVENANT_CASES","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000064","standard_id":"IAS1","concept_ids":["IAS1.LIABILITIES.COVENANT_TIMING"],"dimension":"JOURNAL_ENTRY","format":"JOURNAL_ENTRY","context":"AUTOMOTIVE","tested_point":"RECLASSIFY_BORROWING_COVENANT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000065","standard_id":"IAS1","concept_ids":["IAS1.LIABILITIES.RIGHT_TO_DEFER","IAS1.LIABILITIES.COVENANT_TIMING"],"dimension":"ANALYSIS","format":"MINI_CASE","context":"INDUSTRY","tested_point":"COVENANTS_MULTI_MINI_CASE","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000066","standard_id":"IAS1","concept_ids":["IAS1.LIABILITIES.COVENANT_DISCLOSURE"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"GENERIC","tested_point":"COVENANT_DISCLOSURE_PURPOSE","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000067","standard_id":"IAS1","concept_ids":["IAS1.LIABILITIES.COVENANT_DISCLOSURE"],"dimension":"APPLICATION","format":"CLASSIFICATION","context":"TRANSPORT","tested_point":"COVENANT_DISCLOSURE_WHEN","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000068","standard_id":"IAS1","concept_ids":["IAS1.LIABILITIES.BREACH_BEFORE_PERIOD_END"],"dimension":"ANALYSIS","format":"ERROR_SPOT","context":"CONSTRUCTION","tested_point":"BREACH_STATEMENTS_SPOT","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000069","standard_id":"IAS1","concept_ids":["IAS1.LIABILITIES.BREACH_BEFORE_PERIOD_END"],"dimension":"PROFESSIONAL_JUDGMENT","format":"MINI_CASE","context":"FINANCE","tested_point":"BREACH_WAIVER_MINI_CASE","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000070","standard_id":"IAS1","concept_ids":["IAS1.PERFORMANCE.PL_MINIMUM_ITEMS"],"dimension":"RECOGNITION","format":"MULTIPLE_CHOICE","context":"CONSUMER","tested_point":"PL_MINIMUM_ITEMS_SELECT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000071","standard_id":"IAS1","concept_ids":["IAS1.PERFORMANCE.PL_MINIMUM_ITEMS"],"dimension":"CALCULATION","format":"CALCULATION","context":"MANUFACTURING","tested_point":"PL_SUBTOTALS_CALC","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000072","standard_id":"IAS1","concept_ids":["IAS1.PERFORMANCE.PL_MINIMUM_ITEMS"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"CONSUMER","tested_point":"PL_ADDITIONAL_LINES_WHEN","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000073","standard_id":"IAS1","concept_ids":["IAS1.PERFORMANCE.SINGLE_OR_TWO_STATEMENTS"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"GENERIC","tested_point":"SINGLE_OR_TWO_OPTIONS","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000074","standard_id":"IAS1","concept_ids":["IAS1.PERFORMANCE.SINGLE_OR_TWO_STATEMENTS"],"dimension":"RECOGNITION","format":"ORDERING","context":"SERVICES","tested_point":"TWO_STATEMENTS_ORDER","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000075","standard_id":"IAS1","concept_ids":["IAS1.PERFORMANCE.EXPENSE_ANALYSIS"],"dimension":"RECOGNITION","format":"CLASSIFICATION","context":"AUTOMOTIVE","tested_point":"NATURE_VS_FUNCTION_CLASSIFY","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000076","standard_id":"IAS1","concept_ids":["IAS1.PERFORMANCE.EXPENSE_ANALYSIS"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"FOOD","tested_point":"FUNCTION_REQUIRES_NATURE_NOTE","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000077","standard_id":"IAS1","concept_ids":["IAS1.PERFORMANCE.EXPENSE_ANALYSIS"],"dimension":"CALCULATION","format":"CALCULATION","context":"RETAIL","tested_point":"NATURE_FUNCTION_SAME_TOTAL","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000078","standard_id":"IAS1","concept_ids":["IAS1.PERFORMANCE.OCI_GROUPING"],"dimension":"RECOGNITION","format":"CLASSIFICATION","context":"INDUSTRY","tested_point":"OCI_GROUPS_CLASSIFY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000079","standard_id":"IAS1","concept_ids":["IAS1.PERFORMANCE.OCI_GROUPING"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"GENERIC","tested_point":"OCI_EQUITY_ACCOUNTED_SAME_SPLIT","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000080","standard_id":"IAS1","concept_ids":["IAS1.PERFORMANCE.OCI_GROUPING"],"dimension":"CALCULATION","format":"CALCULATION","context":"RETAIL","tested_point":"TOTAL_COMPREHENSIVE_INCOME","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000081","standard_id":"IAS1","concept_ids":["IAS1.PERFORMANCE.OCI_GROUPING"],"dimension":"JOURNAL_ENTRY","format":"JOURNAL_ENTRY","context":"LOGISTICS","tested_point":"RECLASSIFY_OCI_TO_PROFIT_OR_LOSS","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000082","standard_id":"IAS1","concept_ids":["IAS1.NOTES.CHANGES_IN_EQUITY"],"dimension":"RULE_KNOWLEDGE","format":"MULTIPLE_CHOICE","context":"GENERIC","tested_point":"EQUITY_STATEMENT_CONTENT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000083","standard_id":"IAS1","concept_ids":["IAS1.NOTES.CHANGES_IN_EQUITY"],"dimension":"CALCULATION","format":"CALCULATION","context":"ENERGY","tested_point":"EQUITY_CLOSING_BALANCE","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000084","standard_id":"IAS1","concept_ids":["IAS1.NOTES.CHANGES_IN_EQUITY","IAS1.PERFORMANCE.OCI_GROUPING"],"dimension":"ANALYSIS","format":"ERROR_SPOT","context":"GENERIC","tested_point":"EQUITY_AND_TCI_SPOT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000085","standard_id":"IAS1","concept_ids":["IAS1.NOTES.NOTES_STRUCTURE"],"dimension":"RULE_KNOWLEDGE","format":"MATCHING","context":"GENERIC","tested_point":"NOTES_CONTENT_MATCH","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000086","standard_id":"IAS1","concept_ids":["IAS1.NOTES.NOTES_STRUCTURE"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"MEDIA","tested_point":"NOTES_CROSS_REFERENCE_ROLE","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000087","standard_id":"IAS1","concept_ids":["IAS1.NOTES.ACCOUNTING_POLICY_INFORMATION"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"GENERIC","tested_point":"POLICY_INFO_NATURE_NOT_AMOUNT","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000088","standard_id":"IAS1","concept_ids":["IAS1.NOTES.ACCOUNTING_POLICY_INFORMATION"],"dimension":"APPLICATION","format":"CLASSIFICATION","context":"MANUFACTURING","tested_point":"POLICY_INFO_CLASSIFY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000089","standard_id":"IAS1","concept_ids":["IAS1.NOTES.ACCOUNTING_POLICY_INFORMATION"],"dimension":"ANALYSIS","format":"ERROR_SPOT","context":"RETAIL","tested_point":"STANDARDISED_INFO_OBSCURES","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000090","standard_id":"IAS1","concept_ids":["IAS1.NOTES.CAPITAL_DISCLOSURES"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"BANKING","tested_point":"CAPITAL_DISCLOSURE_ELEMENTS","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000091","standard_id":"IAS1","concept_ids":["IAS1.NOTES.CAPITAL_DISCLOSURES"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"FINANCE","tested_point":"CAPITAL_DISCLOSURE_TIMING","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000092","standard_id":"IAS1","concept_ids":["IAS1.NOTES.JUDGEMENTS"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"GENERIC","tested_point":"JUDGEMENTS_DISCLOSED_TRUE","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000093","standard_id":"IAS1","concept_ids":["IAS1.NOTES.JUDGEMENTS","IAS1.NOTES.ESTIMATION_UNCERTAINTY"],"dimension":"RECOGNITION","format":"CLASSIFICATION","context":"CONSTRUCTION","tested_point":"JUDGEMENT_VS_ESTIMATE_CLASSIFY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000094","standard_id":"IAS1","concept_ids":["IAS1.NOTES.JUDGEMENTS"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"CONSTRUCTION","tested_point":"JUDGEMENT_TO_DISCLOSE_SELECT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000095","standard_id":"IAS1","concept_ids":["IAS1.NOTES.ESTIMATION_UNCERTAINTY"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"MANUFACTURING","tested_point":"ESTIMATION_SOURCES_SELECT","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000096","standard_id":"IAS1","concept_ids":["IAS1.NOTES.ESTIMATION_UNCERTAINTY"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"GENERIC","tested_point":"ESTIMATION_HORIZON_NEXT_YEAR","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000097","standard_id":"IAS1","concept_ids":["IAS1.NOTES.JUDGEMENTS","IAS1.NOTES.ESTIMATION_UNCERTAINTY"],"dimension":"ANALYSIS","format":"MINI_CASE","context":"CONSTRUCTION","tested_point":"JUDGEMENT_ESTIMATE_MINI_CASE","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000098","standard_id":"IAS1","concept_ids":["IAS1.TRANSITION.REPLACED_BY_IFRS18"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"GENERIC","tested_point":"EARLY_APPLICATION_PERMITTED","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000099","standard_id":"IAS1","concept_ids":["IAS1.TRANSITION.REPLACED_BY_IFRS18"],"dimension":"APPLICATION","format":"CLASSIFICATION","context":"SERVICES","tested_point":"STANDARD_BY_YEAR_CLASSIFY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000100","standard_id":"IAS1","concept_ids":["IAS1.TRANSITION.REPLACED_BY_IFRS18"],"dimension":"RULE_KNOWLEDGE","format":"MULTIPLE_CHOICE","context":"GENERIC","tested_point":"IFRS18_FEATURES_SELECT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000101","standard_id":"IAS1","concept_ids":["IAS1.TRANSITION.MOVED_REQUIREMENTS"],"dimension":"RULE_KNOWLEDGE","format":"MATCHING","context":"GENERIC","tested_point":"MOVED_REQUIREMENTS_MATCH","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000102","standard_id":"IAS1","concept_ids":["IAS1.TRANSITION.MOVED_REQUIREMENTS"],"dimension":"RULE_KNOWLEDGE","format":"FILL_BLANK","context":"GENERIC","tested_point":"IAS8_RENAMED_TITLE","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000103","standard_id":"IAS1","concept_ids":["IAS1.TRANSITION.MOVED_REQUIREMENTS"],"dimension":"ANALYSIS","format":"ERROR_SPOT","context":"GENERIC","tested_point":"MOVED_REQUIREMENTS_SPOT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000104","standard_id":"IAS1","concept_ids":["IAS1.TRANSITION.UNCHANGED_STATEMENTS"],"dimension":"RECOGNITION","format":"SINGLE_CHOICE","context":"MANUFACTURING","tested_point":"UNCHANGED_STATEMENTS_SELECT","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000105","standard_id":"IAS1","concept_ids":["IAS1.TRANSITION.UNCHANGED_STATEMENTS"],"dimension":"ANALYSIS","format":"TRUE_FALSE","context":"GENERIC","tested_point":"LITTLE_CHANGED_NOT_UNCHANGED","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000106","standard_id":"IAS1","concept_ids":["IAS1.TRANSITION.FAIR_PRESENTATION_2026"],"dimension":"PROFESSIONAL_JUDGMENT","format":"SINGLE_CHOICE","context":"FINANCE","tested_point":"AGENDA_DECISION_NATURE","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000107","standard_id":"IAS1","concept_ids":["IAS1.TRANSITION.FAIR_PRESENTATION_2026"],"dimension":"ANALYSIS","format":"CLASSIFICATION","context":"GENERIC","tested_point":"SOURCE_NATURE_DOSSIER","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000108","standard_id":"IAS1","concept_ids":["IAS1.INTERACTIONS.OTHER_STANDARDS"],"dimension":"RULE_KNOWLEDGE","format":"MATCHING","context":"RETAIL","tested_point":"OTHER_STANDARDS_MATCH","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000109","standard_id":"IAS1","concept_ids":["IAS1.INTERACTIONS.OTHER_STANDARDS"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"TELECOM","tested_point":"PRESENTS_VS_MEASURES","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS1.000110","standard_id":"IAS1","concept_ids":["IAS1.INTERACTIONS.OTHER_STANDARDS"],"dimension":"RECOGNITION","format":"CLASSIFICATION","context":"MEDIA","tested_point":"QUESTION_TO_STANDARD_CLASSIFY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000001","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.GOING_CONCERN"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS1.000001","tested_point":"QST.IAS1.000001","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000002","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.GOING_CONCERN"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000002","tested_point":"QST.IAS1.000002","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000003","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.GOING_CONCERN"],"dimension":"RULE_KNOWLEDGE","format":"MULTIPLE_CHOICE","context":"V1_QST.IAS1.000003","tested_point":"QST.IAS1.000003","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000004","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.ACCRUAL_BASIS"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000004","tested_point":"QST.IAS1.000004","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000005","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.ACCRUAL_BASIS"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS1.000005","tested_point":"QST.IAS1.000005","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000006","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.ACCRUAL_BASIS"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000006","tested_point":"QST.IAS1.000006","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000007","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.MATERIALITY_AGGREGATION"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS1.000007","tested_point":"QST.IAS1.000007","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000008","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.MATERIALITY_AGGREGATION"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000008","tested_point":"QST.IAS1.000008","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000010","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.FREQUENCY"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS1.000010","tested_point":"QST.IAS1.000010","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000011","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.FREQUENCY"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000011","tested_point":"QST.IAS1.000011","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000012","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.COMPARATIVES"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS1.000012","tested_point":"QST.IAS1.000012","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000013","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.COMPARATIVES"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000013","tested_point":"QST.IAS1.000013","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000015","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.CONSISTENCY"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS1.000015","tested_point":"QST.IAS1.000015","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000016","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.CONSISTENCY"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000016","tested_point":"QST.IAS1.000016","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000017","standard_id":"IAS1","concept_ids":["IAS1.POSITION.MINIMUM_ITEMS"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS1.000017","tested_point":"QST.IAS1.000017","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000018","standard_id":"IAS1","concept_ids":["IAS1.POSITION.MINIMUM_ITEMS"],"dimension":"RULE_KNOWLEDGE","format":"MULTIPLE_CHOICE","context":"V1_QST.IAS1.000018","tested_point":"QST.IAS1.000018","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000019","standard_id":"IAS1","concept_ids":["IAS1.POSITION.MINIMUM_ITEMS"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000019","tested_point":"QST.IAS1.000019","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000020","standard_id":"IAS1","concept_ids":["IAS1.POSITION.CURRENT_NONCURRENT_SPLIT"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS1.000020","tested_point":"QST.IAS1.000020","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000021","standard_id":"IAS1","concept_ids":["IAS1.POSITION.CURRENT_NONCURRENT_SPLIT"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000021","tested_point":"QST.IAS1.000021","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000022","standard_id":"IAS1","concept_ids":["IAS1.POSITION.CURRENT_NONCURRENT_SPLIT"],"dimension":"RULE_KNOWLEDGE","format":"MULTIPLE_CHOICE","context":"V1_QST.IAS1.000022","tested_point":"QST.IAS1.000022","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000023","standard_id":"IAS1","concept_ids":["IAS1.POSITION.CURRENT_ASSET_CRITERIA"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS1.000023","tested_point":"QST.IAS1.000023","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000024","standard_id":"IAS1","concept_ids":["IAS1.POSITION.CURRENT_ASSET_CRITERIA"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000024","tested_point":"QST.IAS1.000024","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000025","standard_id":"IAS1","concept_ids":["IAS1.POSITION.CURRENT_ASSET_CRITERIA"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000025","tested_point":"QST.IAS1.000025","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000026","standard_id":"IAS1","concept_ids":["IAS1.POSITION.CURRENT_LIABILITY_CRITERIA"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS1.000026","tested_point":"QST.IAS1.000026","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000027","standard_id":"IAS1","concept_ids":["IAS1.POSITION.CURRENT_LIABILITY_CRITERIA"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_QST.IAS1.000027","tested_point":"QST.IAS1.000027","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000028","standard_id":"IAS1","concept_ids":["IAS1.POSITION.CURRENT_LIABILITY_CRITERIA"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000028","tested_point":"QST.IAS1.000028","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000029","standard_id":"IAS1","concept_ids":["IAS1.LIABILITIES.AMENDMENTS_2020","IAS1.POSITION.CURRENT_LIABILITY_CRITERIA"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS1.000029","tested_point":"QST.IAS1.000029","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000030","standard_id":"IAS1","concept_ids":["IAS1.LIABILITIES.AMENDMENTS_2020","IAS1.POSITION.CURRENT_LIABILITY_CRITERIA"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000030","tested_point":"QST.IAS1.000030","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000031","standard_id":"IAS1","concept_ids":["IAS1.LIABILITIES.RIGHT_TO_DEFER"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS1.000031","tested_point":"QST.IAS1.000031","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000032","standard_id":"IAS1","concept_ids":["IAS1.LIABILITIES.RIGHT_TO_DEFER"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000032","tested_point":"QST.IAS1.000032","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000034","standard_id":"IAS1","concept_ids":["IAS1.LIABILITIES.COVENANT_TIMING"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS1.000034","tested_point":"QST.IAS1.000034","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000036","standard_id":"IAS1","concept_ids":["IAS1.LIABILITIES.COVENANT_TIMING"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_QST.IAS1.000036","tested_point":"QST.IAS1.000036","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000037","standard_id":"IAS1","concept_ids":["IAS1.LIABILITIES.COVENANT_DISCLOSURE"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000037","tested_point":"QST.IAS1.000037","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000038","standard_id":"IAS1","concept_ids":["IAS1.LIABILITIES.COVENANT_DISCLOSURE"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000038","tested_point":"QST.IAS1.000038","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000039","standard_id":"IAS1","concept_ids":["IAS1.PERFORMANCE.PL_MINIMUM_ITEMS"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000039","tested_point":"QST.IAS1.000039","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000040","standard_id":"IAS1","concept_ids":["IAS1.PERFORMANCE.PL_MINIMUM_ITEMS"],"dimension":"RULE_KNOWLEDGE","format":"MULTIPLE_CHOICE","context":"V1_QST.IAS1.000040","tested_point":"QST.IAS1.000040","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000041","standard_id":"IAS1","concept_ids":["IAS1.PERFORMANCE.PL_MINIMUM_ITEMS"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000041","tested_point":"QST.IAS1.000041","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000042","standard_id":"IAS1","concept_ids":["IAS1.PERFORMANCE.OCI_GROUPING"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS1.000042","tested_point":"QST.IAS1.000042","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000043","standard_id":"IAS1","concept_ids":["IAS1.PERFORMANCE.OCI_GROUPING"],"dimension":"CALCULATION","format":"NUMERICAL","context":"V1_QST.IAS1.000043","tested_point":"QST.IAS1.000043","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000045","standard_id":"IAS1","concept_ids":["IAS1.NOTES.ACCOUNTING_POLICY_INFORMATION"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000045","tested_point":"QST.IAS1.000045","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000046","standard_id":"IAS1","concept_ids":["IAS1.NOTES.ACCOUNTING_POLICY_INFORMATION"],"dimension":"RULE_KNOWLEDGE","format":"MULTIPLE_CHOICE","context":"V1_QST.IAS1.000046","tested_point":"QST.IAS1.000046","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000048","standard_id":"IAS1","concept_ids":["IAS1.TRANSITION.REPLACED_BY_IFRS18"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS1.000048","tested_point":"QST.IAS1.000048","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000049","standard_id":"IAS1","concept_ids":["IAS1.TRANSITION.REPLACED_BY_IFRS18"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000049","tested_point":"QST.IAS1.000049","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000050","standard_id":"IAS1","concept_ids":["IAS1.TRANSITION.REPLACED_BY_IFRS18"],"dimension":"RULE_KNOWLEDGE","format":"MULTIPLE_CHOICE","context":"V1_QST.IAS1.000050","tested_point":"QST.IAS1.000050","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000051","standard_id":"IAS1","concept_ids":["IAS1.TRANSITION.MOVED_REQUIREMENTS"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000051","tested_point":"QST.IAS1.000051","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000052","standard_id":"IAS1","concept_ids":["IAS1.TRANSITION.MOVED_REQUIREMENTS"],"dimension":"ANALYSIS","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000052","tested_point":"QST.IAS1.000052","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000053","standard_id":"IAS1","concept_ids":["IAS1.TRANSITION.UNCHANGED_STATEMENTS"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS1.000053","tested_point":"QST.IAS1.000053","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000054","standard_id":"IAS1","concept_ids":["IAS1.TRANSITION.UNCHANGED_STATEMENTS"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000054","tested_point":"QST.IAS1.000054","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000055","standard_id":"IAS1","concept_ids":["IAS1.PURPOSE.COMPLETE_SET"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000055","tested_point":"QST.IAS1.000055","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000056","standard_id":"IAS1","concept_ids":["IAS1.PURPOSE.FAIR_PRESENTATION"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000056","tested_point":"QST.IAS1.000056","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000057","standard_id":"IAS1","concept_ids":["IAS1.PURPOSE.COMPLIANCE_STATEMENT"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS1.000057","tested_point":"QST.IAS1.000057","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000058","standard_id":"IAS1","concept_ids":["IAS1.PURPOSE.DEPARTURE"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000058","tested_point":"QST.IAS1.000058","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000059","standard_id":"IAS1","concept_ids":["IAS1.FEATURES.OFFSETTING"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000059","tested_point":"QST.IAS1.000059","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000060","standard_id":"IAS1","concept_ids":["IAS1.NOTES.CHANGES_IN_EQUITY"],"dimension":"RULE_KNOWLEDGE","format":"MULTIPLE_CHOICE","context":"V1_QST.IAS1.000060","tested_point":"QST.IAS1.000060","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000061","standard_id":"IAS1","concept_ids":["IAS1.NOTES.NOTES_STRUCTURE"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000061","tested_point":"QST.IAS1.000061","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000062","standard_id":"IAS1","concept_ids":["IAS1.NOTES.JUDGEMENTS","IAS1.NOTES.ESTIMATION_UNCERTAINTY"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000062","tested_point":"QST.IAS1.000062","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000063","standard_id":"IAS1","concept_ids":["IAS1.NOTES.CAPITAL_DISCLOSURES"],"dimension":"RULE_KNOWLEDGE","format":"SINGLE_CHOICE","context":"V1_QST.IAS1.000063","tested_point":"QST.IAS1.000063","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000064","standard_id":"IAS1","concept_ids":["IAS1.POSITION.MINIMUM_ITEMS"],"dimension":"RULE_KNOWLEDGE","format":"MULTIPLE_CHOICE","context":"V1_QST.IAS1.000064","tested_point":"QST.IAS1.000064","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"QST.IAS1.000065","standard_id":"IAS1","concept_ids":["IAS1.POSITION.CURRENT_NONCURRENT_SPLIT"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"V1_QST.IAS1.000065","tested_point":"QST.IAS1.000065","difficulty":"BEGINNER","scope":"CORE_STUDENT"}]