（b) Discuss how the operating statement you have produced can assist managers in:（i) contr

(b) Briefly discuss how stakeholder groups (other than management and employees) may be rewarded for ‘good’

performance. (4 marks)

It is worth ______ how to deal with all kinds of pollution. (discuss)

(b) (i) Discuss the main factors that should be taken into account when determining how to treat gains and

losses arising on tangible non-current assets in a single statement of financial performance. (8 marks)

(b) Explain how growth may be assessed, and critically discuss the advantages and issues that might arise as a

result of a decision by the directors of CSG to pursue the objective of growth. (8 marks)

(b) Discuss how management’s judgement and the financial reporting infrastructure of a country can have a

significant impact on financial statements prepared under IFRS. (6 marks)

Appropriateness and quality of discussion. (2 marks)

(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)

(c) Explain the term ‘target costing’ and how it may be applied by GWCC. Briefly discuss any potential

limitations in its application. (8 marks)

A、discussing

B、with discussing

C、to discuss

D、discuss

A.compose

B.compile

C.communicate

D.compare

A.a

B.b

C.c

D.d