Kiki co (specimen 2)

I want to ask more about this question, which is problem 4 in this file https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/SBR/S18_SBRINT_Specimen%202_Final_Proof.pdf

In part b), the requirement is “Discuss the potential impact which this choice in accounting policy will have on investors’ analysis of Kiki’s financial statements. Your answer should refer to key financial performance ratios. ”

I see that the model answer includes advices for Kiki in this scenario. : “Many entities now present alternative performance measures (APMs), such as EBITDA (earnings before interest, tax, depreciation and amortisation). Other entities present ‘underlying profit’ indicators, which strip out the impact of non-operating or non-recurring gains or losses (such as the remeasurement of investment properties). Although the use of APMs has been criticised, Kiki may consider them to be useful in helping investors to assess underlying business performance through the eyes of management and to eliminate the impact of certain accounting policy choices.” despite the fact that the requirement is only ” Discuss the potential impact …”.

So I want to ask: Is it compulsory to include these advices in the answer to maximum score? Or it is only included in model answer for education purpose?