(b) Discuss FOUR factors that distinguish service from manufacturing organisations and explain how each of

these factors relates to the services provided by the Dental Health Partnership. (5 marks)

[试题](b) (i) Discuss the main factors that should be taken into account when determining how to treat gains andlosses arising on tangible non-current assets in a single statement of financial performance. (8 marks)

[主观题](c) Discuss the factors that might influence whether the initial bid is likely to be accepted by the shareholders of Wragger plc.

[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)

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

[试题](e) Briefly discuss FOUR initiatives that management might consider in order to further enhance profitability.(4 marks)

[试题](c) Critically discuss FOUR principal roles of non-executive directors and explain the potential tensions betweenthese roles that WM’s non-executive directors may experience in advising on the disclosure of theoverestimation of the mallerite reserve.

[试题](b) Discuss the limitations of the above estimates. (6 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)