(b) Discuss the relative costs to the preparer and benefits to the users of financial statements of increased

disclosure of information in financial statements. (14 marks)

Quality of discussion and reasoning. (2 marks)

[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)

[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

[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)

[试题](b) Discuss ways in which the traditional budgeting process may be seen as a barrier to the achievement of theaims of EACH of the following models for the implementation of strategic change:(i) benchmarking;(ii) balanced scorecard; and(iii) activity-b

[试题](b) Discuss FOUR factors that distinguish service from manufacturing organisations and explain how each ofthese factors relates to the services provided by the Dental Health Partnership. (5 marks)

[试题](b) (i) Discuss the relationship between the concepts of ‘business risk’ and ‘financial statement risk’; and(4 marks)