acounting adjustment for RIM standards, confusion, adjusted, liability, reported

Andreas42

some confusion for bs adjustment for fair value

DTL eliminated and reported as equity-----does it need the DTL to be unreversable?
pension asset and liability should be adjusted to reflect the funded status----could anyone specify?and in which standards?
reserves and allowances should be adjusted------how?
how to deal with R&D expenditure?
how to deal with non recurring item?