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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBL Exams › Benefits
When measuring the benefits, should only those that have been identified as Quantifiable & Financial be calculated and ignore Observable & Measurable.
Apparently this is the case on question of P3, June14 – 4.
Or are we doing this, to assess how many of the benefits will be realised, ignoring those that are not SURELY to be realised (observable/measurable).
I don’t think you will be able to identify observable as these are usually retrospectively recognised.
You might mention that certain benefits are measurable and should be taken into account in a non-quantified way. To ignore these hoped for benefits entirely would be wrong, though they cannot be brought into a quantified analysis.
So, I should mention those if I identify them, but do not include them in my benefit calculations. Did I get that right?
Yes – I don’t see how you can include observable and measurable in your calculation.
Thank you
