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Impairment

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Impairment

  • This topic has 3 replies, 2 voices, and was last updated 1 year ago by Stephen Widberg.
Viewing 4 posts - 1 through 4 (of 4 total)
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  • July 28, 2021 at 2:12 pm #629681
    humai
    Participant
    • Topics: 741
    • Replies: 238
    • ☆☆☆☆

    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?

    July 28, 2021 at 5:24 pm #629688
    Stephen Widberg
    Keymaster
    • Topics: 11
    • Replies: 2837
    • ☆☆☆☆☆

    It doesn’t matter – I would say external but I wouldn’t give any marks for saying so.

    July 28, 2021 at 6:40 pm #629699
    humai
    Participant
    • Topics: 741
    • Replies: 238
    • ☆☆☆☆

    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?

    July 29, 2021 at 7:27 am #629747
    Stephen Widberg
    Keymaster
    • Topics: 11
    • Replies: 2837
    • ☆☆☆☆☆

    As per my last post there are no marks for saying internal or external – but I think external

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