(c) Critically discuss the adoption of activity-based management (ABM) in companies such as TOC. (6 marks)
(c) Critically discuss the adoption of activity-based management (ABM) in companies such as TOC. (6 marks)
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(c) Discuss the usefulness of the managerial grid in assessing the attributes of managers. (5 marks)
5 International Financial Reporting Standards (IFRSs) are primarily designed for use by publicly listed companies andin many countries the majority of companies using IFRSs are listed companies. In other countries IFRSs are used asnational Generally Accepted Accounting Practices (GAAP) for all companies including unlisted entities. It has beenargued that the same IFRSs should be used by all entities or alternatively a different body of standards should applyto small and medium entities (SMEs).Required:(a) Discuss whether there is a need to develop a set of IFRSs specifically for SMEs. (7 marks)
(c) Discuss the ethical and social responsibilities of the Beth Group and whether a change in the ethical andsocial attitudes of the management could improve business performance. (7 marks)Note: requirement (c) includes 2 professional marks for development of the discussion of the ethical and socialresponsibilities of the Beth Group.
4 The transition to International Financial Reporting Standards (IFRSs) involves major change for companies as IFRSsintroduce significant changes in accounting practices that were often not required by national generally acceptedaccounting practice. It is important that the interpretation and application of IFRSs is consistent from country tocountry. IFRSs are partly based on rules, and partly on principles and management’s judgement. Judgement is morelikely to be better used when it is based on experience of IFRSs within a sound financial reporting infrastructure. It ishoped that national differences in accounting will be eliminated and financial statements will be consistent andcomparable worldwide.Required:(a) Discuss how the changes in accounting practices on transition to IFRSs and choice in the application ofindividual IFRSs could lead to inconsistency between the financial statements of companies. (17 marks)
(b) Discuss how management’s judgement and the financial reporting infrastructure of a country can have asignificant impact on financial statements prepared under IFRS. (6 marks)Appropriateness and quality of discussion. (2 marks)
(b) Discuss the relative costs to the preparer and benefits to the users of financial statements of increaseddisclosure of information in financial statements. (14 marks)Quality of discussion and reasoning. (2 marks)
(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. (12 marks)
(c) Explain the benefits of performance-related pay in rewarding directors and critically evaluate the implicationsof the package offered to Choo Wang. (8 marks)
(c) Critically evaluate Vincent Viola’s view that corporate governance provisions should vary by country.(8 marks)
(d) Discuss the main benefits that might accrue from the successful implementation of a Total QualityManagement programme by the management of the combined entity. (5 marks)
(b) Explain how the adoption of residual income (RI) using the annuity method of depreciation might prove tobe a superior basis for the management incentive plan operated by NCL plc.(N.B. No illustrative calculations should be incorporated into your explanation). (4 marks)
(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-based models. (12 marks)
(e) Briefly discuss FOUR initiatives that management might consider in order to further enhance profitability.(4 marks)
(b) Briefly discuss how stakeholder groups (other than management and employees) may be rewarded for ‘good’performance. (4 marks)
(b) Explain how growth may be assessed, and critically discuss the advantages and issues that might arise as aresult of a decision by the directors of CSG to pursue the objective of growth. (8 marks)
(c) Critically discuss the statement (in note 12) of the managing director of GBC and suggest how the companycould calculate the value of the service provision to the population of the Western region. (6 marks)
(c) Discuss the practical problems that may be encountered in the implementation of an activity-based systemof product cost management. (5 marks)
(b) Discuss the statements of the operational manager of Bonlandia and assess their implications for SSH.(4 marks)
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)
(d) Discuss the professional accountant’s liability for reporting on prospective financial information and themeasures that the professional accountant might take to reduce that liability. (6 marks)
(c) Critically discuss the likely effectiveness of standard questionnaires sent to other auditors as a means ofobtaining information required. (5 marks)
(c) Identify and discuss the ethical and professional matters raised at the inventory count of LA Shots Co.(6 marks)
(c) With specific reference to Hugh Co, discuss the objective of a review engagement and contrast the level ofassurance provided with that provided in an audit of financial statements. (6 marks)
(c) Identify and discuss the implications for the audit report if:(i) the directors refuse to disclose the note; (4 marks)
问答题Practice 6 Discussion—about 5 minutes In this part of the test you are given a discussion topic. You have 30 seconds to look at the prompt card, an example of which is below, and then about 3 minutes to discuss the topic with your partner. After that the examiner will ask you more questions related to the topic. Time Management Your company has found that ineffective time management is one of the major problem areas throughout the workforce. You have been asked to put forward some suggestions for improving the situation. Discuss, and decide together: ● Why poor time management can become a major problem in companies ● What procedures could be adopted to ensure that time is managed effectively.