A query came in from Sophia in Morocco about IAS 1 and the IASB's specimen financial statements. I had to apologise for saying I couldn't give them to her ... then realised I could: they are in my IAS 1 Questions and Answers file if anyone else wants them. Vim Ge from India wanted my views on the Kazakhstan Institute of Management, Economics and Strategic Research (KIMEP), where I was the Director of the MBA Department for around four years: I told him what I know since I think he was considering being a student there. He also likes and uses my book: Management and Cost Accounting, published by Prentice Hall and still available! Farah wrote from Sierra Leone to talk about IAS 1 and Banking ... I am not a banking expert so I sent my IAS 1 Q&A file and my best wishes! Ricky from the UK wanted some advice on how to carry out a full ratio analysis exercise on travel and holiday companies: I told him that I have recently finished a major section on this for Biz/ed but don't think it's been published yet and there's always the excellent Fool School for lots to do with financial accounting and analysis. DW