AC 2101 INTERMEDIATE ACCOUNTING 2 -TEST MAP B4 Mid. After Mid. 1 2 3 4 5 6 7 8 9 10 Topics Theory Problems Inventory 2 3 Biological Asset 1 2 Non-current asset held for sale 1 1 PPE 2 3 Investment Property and Revaluation 2 3 Impairment of Assets 2 3 Gov't Grants and Borrowing cost 2 3 Intangible Assets and RnD Cost 2 4 Depletion/wasting assets 2 3 Estimated Liabilities including premium liab. 4 5 Total 20 30 Total 15 35 50