(b) Discuss the limitations of the above estimates. (6 marks)

[试题](c) Discuss TWO limitations of the Boston Consulting Group matrix as a strategic planning tool. (4 marks)

[试题](b) Briefly explain THREE limitations of negotiated transfer prices. (3 marks)

[试题](b) Discuss the nature of the following issues in developing IFRSs for SMEs.(i) The purpose of the standards and the type of entity to whom they should apply. (7 marks)

[试题](b) Identify and discuss the appropriateness of the cost drivers of any TWO expense values in EACH of levels (i)to (iii) above and ONE value that relates to level (iv).In addition, suggest a likely cause of the cost driver for any ONE value in EACH of

[试题](b) Discuss the statements of the operational manager of Bonlandia and assess their implications for SSH.(4 marks)

[试题](b) Discuss the relevance of each of the following actions as steps in trying to remedy performance measurementproblems relating to the ‘365 Sports Complex’ and suggest examples of specific problem classifications thatmay be reduced or eliminated by e

[单选题]A． aboveB． uponC． againstD． with

[单选题]__________[A] Above all [B] After all [C] However [D] Otherwise

[试题](b) Discuss how the operating statement you have produced can assist managers in:(i) controlling variable costs;(ii) controlling fixed production overhead costs. (8 marks)

[试题](b) Discuss the view that fair value is a more relevant measure to use in corporate reporting than historical cost.(12 marks)