Advanced Accounting in Canada, 1e Nathalie Johnstone,
ff ff ff ff ff ff
Kristie Dewald, Cheryl Wilson (Test Bank All Chapters)
ff ff ff ff ff ff ff ff
Financial reporting (University of Central Punjab)
ff ff ff ff ff
Studeersnel wordt niet gesponsord of ondersteund door een hogeschool of universiteit
ff ff ff ff ff ff ff ff ff ff
Gedownload door Rai Irfan ()
ff ff ff ff
,Download All chapters By email at
ff ff ff ff ff ff
Test Bank for Advanced Accounting in Canada, 1e Nathalie
ff ff ff ff ff ff ff ff
Johnstone, Kristie Dewald, Cheryl Wilson ff ff ff ff ff
Chapter 1 Introduction to Advanced Financial Accounting
ff ff ff ff ff ff
1.1 Describe the accounting standards used in Canada and how they apply to different reporting
ff ff ff ff ff ff ff ff ff ff ff ff ff
entities.
ff
1) A private company in Canada that is closely held, has no debt, and wants to simplify the accounting
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
process is most likely to report under which part of the CPA Canada Handbook?
ff ff ff ff ff ff ff ff ff ff ff ff ff ff
A) Part II — Accounting Standards for Private Enterprises (ASPE)
ff ff ff ff ff ff ff ff
B) Part IV — Accounting Standards for Pensions
ff ff ff ff ff ff
C) Part I — International Financial Reporting Standards (IFRS)
ff ff ff ff ff ff ff
D) Part III — Accounting Standards for Not-for-Profit Organizations
ff ff ff ff ff ff ff
Answer: A
ff f f
Diff: 1 Type: MC
ff ff
Taxonomy Category: Understanding ff f f f f
Learning Outcome: 1.1 Describe the accounting standards used in Canada and how they apply to different
ff f f ff ff ff ff ff ff ff ff ff ff ff ff ff
reporting entities.
ff ff
2) In Canada, a private company has the choice to report under International Financial Reporting
ff ff ff ff ff ff ff ff ff ff ff ff ff
Standards (IFRS) or Accounting Standards for Private Enterprises (ASPE). Describe why the CPA Canada
ff ff ff ff ff ff ff ff ff ff ff ff ff ff
Handbook provides the option for private enterprises?
ff ff ff ff ff ff ff
Answer: IFRS is meant to create consistency and comparability in international markets. One of the
f f ff ff ff ff ff ff ff ff ff ff ff ff ff
limitations of IFRS is the complexity of reporting for equity investments that are meant to provide
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
information to shareholders for decision-making purposes. Many private companies are held by a small
ff ff ff ff ff ff ff ff ff ff ff ff ff ff
group of shareholders who are often involved in the running of the business or have access to that
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
information. As a result, the cost of applying more complex accounting policies outweighs the benefit of
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
the information provided to this closely held group of shareholders. To address this, the Accounting
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
Standards Board developed the Accounting Standards for Private Enterprises to meet the needs of private
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
enterprises. Private enterprises have the option to adopt IFRS or ASPE depending on the needs of the
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
financial statement users.
ff ff ff
Diff: 2 Type: ES
ff ff
Taxonomy Category: Understanding ff f f f f
Learning Outcome: 1.1 Describe the accounting standards used in Canada and how they apply to different
ff f f ff ff ff ff ff ff ff ff ff ff ff ff ff
reporting entities.
ff ff
3) What are the four parts of the CPA Canada Handbook — Accounting and which entities are they
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
applicable to?
ff ff
Answer: The four parts are: f f f f ff ff ff
• Part I — International Financial Reporting Standards (IFRS) — applicable to publicly accountable,
ff ff ff ff ff ff ff ff ff ff ff ff
private, or not-for-profit entities.
ff ff ff ff
• Part II — Accounting Standards for Private Enterprises (ASPE) — applicable to private entities.
ff ff ff ff ff ff ff ff ff ff ff ff ff
• Part III — Accounting Standards for Not-for-Profit Organizations — applicable to not-for-profit
ff ff ff ff ff ff ff ff ff ff ff
entities.
ff
• Part IV — Accounting Standards for Pension Plans — applicable to pension plans.
ff ff ff ff ff ff ff ff ff ff ff ff
Diff: 1 Type: ES
ff ff
Taxonomy Category: Remembering ff f f f f
Learning Outcome: 1.1 Describe the accounting standards used in Canada and how they apply to different
ff f f ff ff ff ff ff ff ff ff ff ff ff ff ff
reporting entities.
ff ff
Gedownload door Rai Irfan () ff ff ff ff
,Download All chapters By email at ff ff ff ff ff ff
1.2 Discuss the conceptual framework for financial reporting and the general purpose of financial
ff ff ff ff ff ff ff ff ff ff ff ff
reporting.
ff
1) In 2011, Canada adopted International Financial Reporting Standards (IFRS) for publicly accountable
ff ff ff ff ff ff ff ff ff ff ff ff
enterprises. Explain the rationale for adopting IFRS in Canada.
ff ff ff ff ff ff ff ff ff
Answer: As the global economy expanded, the Accounting Standards Board (AcSB) chose to adopt IFRS
f f ff ff ff ff ff ff ff ff ff ff ff ff ff
in Canada to improve consistency and comparability in the international capital markets.
ff ff ff ff ff ff ff ff ff ff ff ff
Diff: 1 Type: ES
ff ff
Taxonomy Category: Understanding ff f f f f
Learning Outcome: 1.2 Discuss the conceptual framework for financial reporting and the general purpose of
ff f f ff ff ff ff ff ff ff ff ff ff ff ff
financial reporting.
ff ff
1.3 Define and identify strategic and non-strategic intercorporate investments made by reporting
ff ff ff ff ff ff ff ff ff ff
entities.
ff
1) Laliberte Products Ltd. (LPL), a public company, made several equity investments in the current year.
ff ff ff ff ff ff ff ff ff ff ff ff ff ff
Which of the following investments would most likely be classified as an associate in LPL's financial
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
statements?
ff
A) 25,000 of the 30,000 outstanding voting common shares of Glabman Inc. There are significant
ff ff ff ff ff ff ff ff ff ff ff ff ff
intercompany transactions between the two companies.
ff ff ff ff ff ff
B) 13,500 of the 45,000 outstanding voting common shares of CCL Ltd. There are significant intercompany
ff ff ff ff ff ff ff ff ff ff ff ff ff ff
transactions between the two companies.
ff ff ff ff ff
C) 1,000 of the 20,000 outstanding voting common shares of Petruck Inc. There are no transactions
ff ff ff ff ff ff ff ff ff ff ff ff ff ff
between the two corporations and LPL plans to hold these shares for less than a year.
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
D) 3,000 of the 3,500 outstanding non-voting preferred shares of Paradise Ltd. There is a small number of
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
intercompany transactions between the two companies.
ff ff ff ff ff ff
Answer: B f f f f
Diff: 2 Type: MC
ff ff
Taxonomy Category: Analyzing ff f f f f
Learning Outcome: 1.3 Define and identify strategic and non-strategic intercorporate investments made by
ff f f ff ff ff ff ff ff ff ff ff ff
reporting entities.
ff ff
2) What is the definition of control provided in IFRS 10?
ff ff ff ff ff ff ff ff ff
Answer: IFRS 10 states that an investee has control only when all of the following three criteria are
f f ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
met: The power over the investee, exposure to the variable returns of the investee, and the ability to use
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
that power to affect the earnings of the investee. First, the power to direct the relevant activities over the
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
investee typically arises from a right such as voting rights, the right to choose key personnel or
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
enforcement/veto rights. Power over the relevant activities would include the ability to direct the selling
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
or buying of goods and services, direct research and development, budgeting, and the management of
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
financial assets. Second, variable returns are defined as not fixed and with the potential to vary as a result
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
of the performance of the investee. Finally, there must be a link between the power to control the relevant
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
activities and the return on the investment.
ff ff ff ff ff ff ff
Diff: 2 Type: ES
ff ff
Taxonomy Category: Understanding ff f f f f
Learning Outcome: 1.3 Define and identify strategic and non-strategic intercorporate investments made by
ff f f ff ff ff ff ff ff ff ff ff ff
reporting entities.
ff ff
Gedownload door Rai Irfan () ff ff ff ff
, Download All chapters By email at
ff ff ff ff ff ff
3) List the four different classifications of investments and provide a definition for each type of
ff ff ff ff ff ff ff ff ff ff ff ff ff ff
investment classification.
ff ff
Answer: The four classifications along with a definition are given below:
f f f f ff ff ff ff ff ff ff ff ff
1. Passive Investment is an equity investment that does not meet the definition of an associate
ff ff ff ff ff ff ff ff ff ff ff ff ff ff
(significant influence under ASPE), joint arrangement, or subsidiary. These investments tend to be more
ff ff ff ff ff ff ff ff ff ff ff ff ff ff
short term and temporary in nature. These can be classified as fair value through other comprehensive
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
income, fair value through profit and loss, and in some rare cases, cost.
ff ff ff ff ff ff ff ff ff ff ff ff ff
2. Associate (Significant Influence under ASPE) is an equity investment where the investor has the
ff ff ff ff ff ff ff ff ff ff ff ff ff
ability to influence the activities of the investee but does not have control.
ff ff ff ff ff ff ff ff ff ff ff ff ff
3. Joint Arrangement is a contractual agreement where the parties have joint control over the
ff ff ff ff ff ff ff ff ff ff ff ff ff
investment. These can be classified as either joint ventures or joint operations.
ff ff ff ff ff ff ff ff ff ff ff ff
4. Subsidiary is an equity investment where the investor has the ability to control the activities of the
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
investee.
ff
Diff: 2
ff Type: ES ff
Taxonomy Category: Understanding ff f f f f
Learning Outcome: 1.3 Define and identify strategic and non-strategic intercorporate investments made by
ff f f ff ff ff ff ff ff ff ff ff ff
reporting entities.
ff ff
4) What is a financial asset, and would a non-strategic equity investment be included in that definition?
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
Answer: A financial asset, as defined in IAS 32, is any of the following:
ff f f ff ff ff ff ff ff ff ff ff ff ff ff
• Cash
• An equity investment in another company
ff ff ff ff ff
• A contractual right to receive cash or another asset from another company
ff ff ff ff ff ff ff ff ff ff ff
• A contractual right to exchange another financial instrument under potentially favourable conditions
ff ff ff ff ff ff ff ff ff ff ff
Investments in equities are listed in the definition of a financial asset; therefore, a non-strategic equity
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
investment would meet the definition.
ff ff ff ff ff
Diff: 2
ff Type: ES ff
Taxonomy Category: Understanding ff f f f f
Learning Outcome: 1.3 Define and identify strategic and non-strategic intercorporate investments made by
ff f f ff ff ff ff ff ff ff ff ff ff
reporting entities.
ff ff
Gedownload door Rai Irfan () ff ff ff ff
ff ff ff ff ff ff
Kristie Dewald, Cheryl Wilson (Test Bank All Chapters)
ff ff ff ff ff ff ff ff
Financial reporting (University of Central Punjab)
ff ff ff ff ff
Studeersnel wordt niet gesponsord of ondersteund door een hogeschool of universiteit
ff ff ff ff ff ff ff ff ff ff
Gedownload door Rai Irfan ()
ff ff ff ff
,Download All chapters By email at
ff ff ff ff ff ff
Test Bank for Advanced Accounting in Canada, 1e Nathalie
ff ff ff ff ff ff ff ff
Johnstone, Kristie Dewald, Cheryl Wilson ff ff ff ff ff
Chapter 1 Introduction to Advanced Financial Accounting
ff ff ff ff ff ff
1.1 Describe the accounting standards used in Canada and how they apply to different reporting
ff ff ff ff ff ff ff ff ff ff ff ff ff
entities.
ff
1) A private company in Canada that is closely held, has no debt, and wants to simplify the accounting
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
process is most likely to report under which part of the CPA Canada Handbook?
ff ff ff ff ff ff ff ff ff ff ff ff ff ff
A) Part II — Accounting Standards for Private Enterprises (ASPE)
ff ff ff ff ff ff ff ff
B) Part IV — Accounting Standards for Pensions
ff ff ff ff ff ff
C) Part I — International Financial Reporting Standards (IFRS)
ff ff ff ff ff ff ff
D) Part III — Accounting Standards for Not-for-Profit Organizations
ff ff ff ff ff ff ff
Answer: A
ff f f
Diff: 1 Type: MC
ff ff
Taxonomy Category: Understanding ff f f f f
Learning Outcome: 1.1 Describe the accounting standards used in Canada and how they apply to different
ff f f ff ff ff ff ff ff ff ff ff ff ff ff ff
reporting entities.
ff ff
2) In Canada, a private company has the choice to report under International Financial Reporting
ff ff ff ff ff ff ff ff ff ff ff ff ff
Standards (IFRS) or Accounting Standards for Private Enterprises (ASPE). Describe why the CPA Canada
ff ff ff ff ff ff ff ff ff ff ff ff ff ff
Handbook provides the option for private enterprises?
ff ff ff ff ff ff ff
Answer: IFRS is meant to create consistency and comparability in international markets. One of the
f f ff ff ff ff ff ff ff ff ff ff ff ff ff
limitations of IFRS is the complexity of reporting for equity investments that are meant to provide
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
information to shareholders for decision-making purposes. Many private companies are held by a small
ff ff ff ff ff ff ff ff ff ff ff ff ff ff
group of shareholders who are often involved in the running of the business or have access to that
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
information. As a result, the cost of applying more complex accounting policies outweighs the benefit of
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
the information provided to this closely held group of shareholders. To address this, the Accounting
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
Standards Board developed the Accounting Standards for Private Enterprises to meet the needs of private
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
enterprises. Private enterprises have the option to adopt IFRS or ASPE depending on the needs of the
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
financial statement users.
ff ff ff
Diff: 2 Type: ES
ff ff
Taxonomy Category: Understanding ff f f f f
Learning Outcome: 1.1 Describe the accounting standards used in Canada and how they apply to different
ff f f ff ff ff ff ff ff ff ff ff ff ff ff ff
reporting entities.
ff ff
3) What are the four parts of the CPA Canada Handbook — Accounting and which entities are they
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
applicable to?
ff ff
Answer: The four parts are: f f f f ff ff ff
• Part I — International Financial Reporting Standards (IFRS) — applicable to publicly accountable,
ff ff ff ff ff ff ff ff ff ff ff ff
private, or not-for-profit entities.
ff ff ff ff
• Part II — Accounting Standards for Private Enterprises (ASPE) — applicable to private entities.
ff ff ff ff ff ff ff ff ff ff ff ff ff
• Part III — Accounting Standards for Not-for-Profit Organizations — applicable to not-for-profit
ff ff ff ff ff ff ff ff ff ff ff
entities.
ff
• Part IV — Accounting Standards for Pension Plans — applicable to pension plans.
ff ff ff ff ff ff ff ff ff ff ff ff
Diff: 1 Type: ES
ff ff
Taxonomy Category: Remembering ff f f f f
Learning Outcome: 1.1 Describe the accounting standards used in Canada and how they apply to different
ff f f ff ff ff ff ff ff ff ff ff ff ff ff ff
reporting entities.
ff ff
Gedownload door Rai Irfan () ff ff ff ff
,Download All chapters By email at ff ff ff ff ff ff
1.2 Discuss the conceptual framework for financial reporting and the general purpose of financial
ff ff ff ff ff ff ff ff ff ff ff ff
reporting.
ff
1) In 2011, Canada adopted International Financial Reporting Standards (IFRS) for publicly accountable
ff ff ff ff ff ff ff ff ff ff ff ff
enterprises. Explain the rationale for adopting IFRS in Canada.
ff ff ff ff ff ff ff ff ff
Answer: As the global economy expanded, the Accounting Standards Board (AcSB) chose to adopt IFRS
f f ff ff ff ff ff ff ff ff ff ff ff ff ff
in Canada to improve consistency and comparability in the international capital markets.
ff ff ff ff ff ff ff ff ff ff ff ff
Diff: 1 Type: ES
ff ff
Taxonomy Category: Understanding ff f f f f
Learning Outcome: 1.2 Discuss the conceptual framework for financial reporting and the general purpose of
ff f f ff ff ff ff ff ff ff ff ff ff ff ff
financial reporting.
ff ff
1.3 Define and identify strategic and non-strategic intercorporate investments made by reporting
ff ff ff ff ff ff ff ff ff ff
entities.
ff
1) Laliberte Products Ltd. (LPL), a public company, made several equity investments in the current year.
ff ff ff ff ff ff ff ff ff ff ff ff ff ff
Which of the following investments would most likely be classified as an associate in LPL's financial
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
statements?
ff
A) 25,000 of the 30,000 outstanding voting common shares of Glabman Inc. There are significant
ff ff ff ff ff ff ff ff ff ff ff ff ff
intercompany transactions between the two companies.
ff ff ff ff ff ff
B) 13,500 of the 45,000 outstanding voting common shares of CCL Ltd. There are significant intercompany
ff ff ff ff ff ff ff ff ff ff ff ff ff ff
transactions between the two companies.
ff ff ff ff ff
C) 1,000 of the 20,000 outstanding voting common shares of Petruck Inc. There are no transactions
ff ff ff ff ff ff ff ff ff ff ff ff ff ff
between the two corporations and LPL plans to hold these shares for less than a year.
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
D) 3,000 of the 3,500 outstanding non-voting preferred shares of Paradise Ltd. There is a small number of
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
intercompany transactions between the two companies.
ff ff ff ff ff ff
Answer: B f f f f
Diff: 2 Type: MC
ff ff
Taxonomy Category: Analyzing ff f f f f
Learning Outcome: 1.3 Define and identify strategic and non-strategic intercorporate investments made by
ff f f ff ff ff ff ff ff ff ff ff ff
reporting entities.
ff ff
2) What is the definition of control provided in IFRS 10?
ff ff ff ff ff ff ff ff ff
Answer: IFRS 10 states that an investee has control only when all of the following three criteria are
f f ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
met: The power over the investee, exposure to the variable returns of the investee, and the ability to use
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
that power to affect the earnings of the investee. First, the power to direct the relevant activities over the
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
investee typically arises from a right such as voting rights, the right to choose key personnel or
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
enforcement/veto rights. Power over the relevant activities would include the ability to direct the selling
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
or buying of goods and services, direct research and development, budgeting, and the management of
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
financial assets. Second, variable returns are defined as not fixed and with the potential to vary as a result
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
of the performance of the investee. Finally, there must be a link between the power to control the relevant
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
activities and the return on the investment.
ff ff ff ff ff ff ff
Diff: 2 Type: ES
ff ff
Taxonomy Category: Understanding ff f f f f
Learning Outcome: 1.3 Define and identify strategic and non-strategic intercorporate investments made by
ff f f ff ff ff ff ff ff ff ff ff ff
reporting entities.
ff ff
Gedownload door Rai Irfan () ff ff ff ff
, Download All chapters By email at
ff ff ff ff ff ff
3) List the four different classifications of investments and provide a definition for each type of
ff ff ff ff ff ff ff ff ff ff ff ff ff ff
investment classification.
ff ff
Answer: The four classifications along with a definition are given below:
f f f f ff ff ff ff ff ff ff ff ff
1. Passive Investment is an equity investment that does not meet the definition of an associate
ff ff ff ff ff ff ff ff ff ff ff ff ff ff
(significant influence under ASPE), joint arrangement, or subsidiary. These investments tend to be more
ff ff ff ff ff ff ff ff ff ff ff ff ff ff
short term and temporary in nature. These can be classified as fair value through other comprehensive
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
income, fair value through profit and loss, and in some rare cases, cost.
ff ff ff ff ff ff ff ff ff ff ff ff ff
2. Associate (Significant Influence under ASPE) is an equity investment where the investor has the
ff ff ff ff ff ff ff ff ff ff ff ff ff
ability to influence the activities of the investee but does not have control.
ff ff ff ff ff ff ff ff ff ff ff ff ff
3. Joint Arrangement is a contractual agreement where the parties have joint control over the
ff ff ff ff ff ff ff ff ff ff ff ff ff
investment. These can be classified as either joint ventures or joint operations.
ff ff ff ff ff ff ff ff ff ff ff ff
4. Subsidiary is an equity investment where the investor has the ability to control the activities of the
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
investee.
ff
Diff: 2
ff Type: ES ff
Taxonomy Category: Understanding ff f f f f
Learning Outcome: 1.3 Define and identify strategic and non-strategic intercorporate investments made by
ff f f ff ff ff ff ff ff ff ff ff ff
reporting entities.
ff ff
4) What is a financial asset, and would a non-strategic equity investment be included in that definition?
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
Answer: A financial asset, as defined in IAS 32, is any of the following:
ff f f ff ff ff ff ff ff ff ff ff ff ff ff
• Cash
• An equity investment in another company
ff ff ff ff ff
• A contractual right to receive cash or another asset from another company
ff ff ff ff ff ff ff ff ff ff ff
• A contractual right to exchange another financial instrument under potentially favourable conditions
ff ff ff ff ff ff ff ff ff ff ff
Investments in equities are listed in the definition of a financial asset; therefore, a non-strategic equity
ff ff ff ff ff ff ff ff ff ff ff ff ff ff ff
investment would meet the definition.
ff ff ff ff ff
Diff: 2
ff Type: ES ff
Taxonomy Category: Understanding ff f f f f
Learning Outcome: 1.3 Define and identify strategic and non-strategic intercorporate investments made by
ff f f ff ff ff ff ff ff ff ff ff ff
reporting entities.
ff ff
Gedownload door Rai Irfan () ff ff ff ff
