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在Photoshop中________是最重要、最精彩、最不可缺少的一部分，是一种特殊的软件处理模块，也是一种特殊的图像效果处理技术。

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17世纪佛兰德斯美术中，除了以鲁本斯为代表的面向上流社会的巴洛克风格，还出现了面向普通人的生活、描绘下层人民形象的绘画艺术，以_______为代表。

位图图像是基于的，适用于连续色调图像，而矢量图形由_组成，适用于清晰、平滑线条的图形。

(a) Two of the qualitative characteristics of information contained in the IASB’s Conceptual Framework for Financial Reporting are understandability and comparability
Required:
Explain the meaning and purpose of the above characteristics in the context of financial reporting and discuss the role of consistency within the characteristic of comparability in relation to changes in accounting policy. (6 marks)
(b) Lobden is a construction contract company involved in building commercial properties. Its current policy for determining the percentage of completion of its contracts is based on the proportion of cost incurred to date compared to the total expected cost of the contract.
One of Lobden’s contracts has an agreed price of $250 million and estimated total costs of $200 million.
The cumulative progress of this contract is:
Based on the above, Lobden prepared and published its financial statements for the year ended 30 September 2011. Relevant extracts are:
Lobden has received some adverse publicity in the financial press for taking its profit too early in the contract process, leading to disappointing profits in the later stages of contracts. Most of Lobden’s competitors take profit based on the percentage of completion as determined by the work certified compared to the contract price.
Required:
(i) Assuming Lobden changes its method of determining the percentage of completion of contracts to that used by its competitors, and that this would represent a change in an accounting estimate, calculate equivalent extracts to the above for the year ended 30 September 2012; (7 marks)
(ii) Explain why the above represents a change in accounting estimate rather than a change in accounting policy. (2 marks)

(a) Shawler is a small manufacturing company specialising in making alloy castings. Its main item of plant is a furnace which was purchased on 1 October 2009. The furnace has two components: the main body (cost $60,000 including the environmental provision – see below) which has a ten-year life, and a replaceable liner (cost $10,000) with a five-year life.
The manufacturing process produces toxic chemicals which pollute the nearby environment. Legislation requires that a clean-up operation must be undertaken by Shawler on 30 September 2019 at the latest.
Shawler received a government grant of $12,000 relating to the cost of the main body of the furnace only.
The following are extracts from Shawler’s statement of financial position as at 30 September 2011 (two years after the acquisition of the furnace):
Required:
(i) Prepare equivalent extracts from Shawler’s statement of financial position as at 30 September 2012; (3 marks)
(ii) Prepare extracts from Shawler’s income statement for the year ended 30 September 2012 relating to the items in the statement of financial position. (3 marks)
(b) On 1 April 2012, the government introduced further environmental legislation which had the effect of requiring Shawler to fit anti-pollution filters to its furnace within two years. An environmental consultant has calculated that fitting the filters will reduce Shawler’s required environmental costs (and therefore its provision) by 33%. At 30 September 2012 Shawler had not yet fitted the filters.
Required:
Advise Shawler as to whether they need to provide for the cost of the filters as at 30 September 2012 and whether they should reduce the environmental provision at this date. (4 marks)