• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

lenses

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBL Exams › lenses

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by Ken Garrett.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • December 1, 2014 at 9:52 am #215053
    kerri
    Member
    • Topics: 132
    • Replies: 240
    • ☆☆☆

    what are financial and non financial case?

    is this using feasibility, acceptable and suitable

    see for strategic lenses- lets say we have a project hat is going to happen in 5 years time but it didn’t because of economic changes and global technology change, we will need to change our strategy as design to amend it to suit the environment and don’t abandoned the experience continue to use it. Is this correct?

    December 2, 2014 at 8:23 am #215752
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10593
    • ☆☆☆☆☆

    Financial case: $ benefits > $ costs

    Non-financial case: no $ benefits easy to measure, but the project might be justified on other grounds. Eg in a hospital a new machine might help correct diagnosis.

    FAS could be used to judge a project, but it is more normally used to judge a strategy.

    Your point about lenses would be better if it said the change in the environment would alter the ideas lense. YOu might have to abandon the experience if it is no longer applicable. Strategy as design is really how you ‘change horses’ from old to new strategies without falling off and ruining the business.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • alexgriff10 on Objectives of organisations – ACCA (AFM) lectures
  • MidnightWolfie on Operating segments (IFRS 8) – ACCA (SBR) lectures
  • John Moffat on Investment Appraisal Under Uncertainty: Expected Values (example 2) – ACCA Financial Management (FM)
  • Dinomain on Investment Appraisal Under Uncertainty: Expected Values (example 2) – ACCA Financial Management (FM)
  • hoangacca on Cost Classification and Behaviour part 2 – ACCA Management Accounting (MA)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in