题目内容：
(ii) why the ‘fair value option’ was initially introduced and why it has caused such concern. (5 marks)参考答案：
选择题：(ii) why the ‘fair value option’ was initially introduced and why it has caused such conce
- 题目分类：ACCA考试
- 题目类型：选择题
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(ii) How existing standards could be modified to meet the needs of SMEs. (6 marks
(ii) How existing standards could be modified to meet the needs of SMEs. (6 marks
(iii) How items not dealt with by an IFRS for SMEs should be treated. (5 marks)
(iii) How items not dealt with by an IFRS for SMEs should be treated. (5 marks)
4 (a) Explain the meaning of the term ‘working capital cycle’ for a trading company. (4 ma
4 (a) Explain the meaning of the term ‘working capital cycle’ for a trading company. (4 ma
(b) Paying a dividend of 10c per share (1 mark)
(b) Paying a dividend of 10c per share (1 mark)
(d) Combining all reserves into a single figure. (2 marks)
(d) Combining all reserves into a single figure. (2 marks)