This document contains three case studies related to International Accounting Standards: 1. Provides financial information for Flour Mills Nigeria PLC and requires preparation of financial statements in accordance with IAS 1. 2. Asks about accounting policy selection under IAS 8 and evaluates changes to accounting estimates and policies. 3. Provides financial statements for Pinto and asks to prepare a statement of cash flows for the year ended March 31, 2008 in accordance with IAS 7 using supporting information provided.