exam tips for june 2014 – p5

My dear Bacaga, Environmental reporting is also in P5.Environmental management accounting (EMA) looks at the costs to the environment of
decisions.
For example, changing the material that is used to package a product might result
in cost savings for the company, but produce more waste for governments to clean
up.
The idea is to make managers aware of the environmental costs associated with their decisions.
EMA is Summarized into LIFE
L- Life Cycle costing
I – Input/Output
F- Flow Cost Accounting
E- Environmental Activity Based Accounting.

So please Bacaga EMA is in the P5 Syllabus.

i would also like to know which topic “performance design and critism is under