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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Impairment
In latest acca sbr past paper, there is sentence written in examiners answer that:
Finally, damage to the manufacturing facility is a direct indicator of impairment.
My question is that direct indicator means external indicator or internal indicator?
It doesn’t matter – I would say external but I wouldn’t give any marks for saying so.
And
“increase in operating costs resulting from the replacement of a supplier in the region with an international supplier is an indirect indicator of impairment”
Here indirect indicator means internal indicator of impairment?
As per my last post there are no marks for saying internal or external – but I think external