(ii) Upwards; (3 marks)
(ii) the strategy of the business regarding its treasury policies. (3 marks)(Marks will be awarded in part (b) for the identification and discussion of relevant points and for the style. of thereport.)
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(ii) How existing standards could be modified to meet the needs of SMEs. (6 marks
(b) (i) Discusses the principles involved in accounting for claims made under the above warranty provision.(6 marks)(ii) Shows the accounting treatment for the above warranty provision under IAS37 ‘Provisions, ContingentLiabilities and Contingent Assets’ for the year ended 31 October 2007. (3 marks)Appropriateness of the format and presentation of the report and communication of advice. (2 marks)
(ii) Explain why the disclosure of voluntary information in annual reports can enhance the company’saccountability to equity investors. (4 marks)
(ii) Explain THREE strategies that might be adopted in order to improve the future prospects of DiverseHoldings Plc. (6 marks)
(ii) Briefly discuss FOUR non-financial factors which might influence the above decision. (4 marks)
(ii) Explain how the existing product range and the actions per Note (3) would feature in Ansoff’sproduct-market matrix. (7 marks)
