General ACCAPER help on - Analyse and interpret financial reports D&E

Hi Guys I was writing up my PER experiences and this is the last objective that I need before I can send everything for approval. In technical objective, I was halfway through "Analyse and interpret financial reports" and I got stuck on D&E. D- Evaluate the effects of fair value measurements and any underlying estimates on the reported performance and position of an entity. E- Conclude on the performance and position of an entity identifying relevant factors and make recommendations to management. I work in a small accountancy practise, I draft accounts and CT computations daily and get the senior to review them. I am not sure what to write about these two objectives, especially D. Can anyone point me in the right direction? For E, as I am only drafting the accounts and haven't got much dealing with clients directly just yet, is that mean I couldn't fill this one out? I mean I do point out on my review note to the senior on client turnover movement, does this count? I would appreciate if anyone could point me out in the right direction. I will have a word with my colleagues tomorrow if I still can't figure anything out. Thanks for help guys! Yong