题目内容：
(ii) How existing standards could be modified to meet the needs of SMEs. (6 marks参考答案：
选择题：(ii) How existing standards could be modified to meet the needs of SMEs. (6 marks
- 题目分类：ACCA考试
- 题目类型：选择题
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(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)
(ii) Describe the claim of each of the four identified stakeholders. (4 marks)
(ii) Describe the claim of each of the four identified stakeholders. (4 marks)