(ii) Discuss whether gains and losses that have been reported initially in one section of the performance

statement should be ‘recycled’ in a later period in another section and whether only ‘realised’ gains and

losses should be included in such a statement. (9 marks)

[单选题]Other comprehensive income is least likely to include gains or losses on:A.

[单选题]Are unrealized gains and losses on available-for-sale securities reported i

[试题](ii) Briefly discuss THREE disadvantages of using EVA? in the measurement of financial performance.(3 marks)

[试题](ii) Determine whether your decision in (b)(i) would change if you were to use the Maximin and Minimaxregret decision criteria. Your answer should be supported by relevant workings. (6 marks)

[试题](ii) State, with reasons, whether Messier Ltd can provide Galileo with accommodation in the UK withoutgiving rise to a UK income tax liability. (2 marks)

[试题]6 Discuss how developments in each of the following areas has affected the scope of the audit and the audit workundertaken:(a) fair value accounting; (6 marks)

[试题](ii) Briefly discuss FOUR non-financial factors which might influence the above decision. (4 marks)

[试题](ii) Discuss TWO problems that may be faced in implementing quality control procedures in a small firm ofC．hartered Certified Accountants, and recommend how these problems may be overcome. (4 marks)

[试题](ii) Explain whether or not Carver Ltd will become a close investment-holding company as a result ofacquiring either the office building or the share portfolio and state the relevance of becoming such acompany. (2 marks)

[试题](ii) Briefly discuss TWO factors which could reduce the rate of return earned by the investment as per theresults in part (a). (4 marks)