Throughput contract and IFRS/US GAAP

Q1: A company entering into a throughput contract can normally expect the numerator and denominator of its current ratio to: numerator denominator a)Increase Increase b)Increase Decrease c)Decrease Increase d)Decrease Decrease Ans is a). But throughput contract is one type of off-balance-sheet financing so should’t both numerator and denominator decrease instead of increase? Q2: In adjusting financial statements for comparability under IFRA and US GAAP, an analyst would be most likely to: a)Add goodwill to stockholders’ equity b)Subtract all intangible assets from stockholders’ equity c)Adjust the IFRS statements using LIFO inventory costing to FIFO method d)Adjust the US GAAP statements using FIFO inventory costing to LIFO method The ans is b). But why are intangible assets added to stockholders’ equity in the first place? Thanks!