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Chapter 9
You should now be able to answer TYU questions 4, 5, 6(b), 7, 9 and 10 from
Chapter 9 of the Study Text.
You will be able to partly answer questions 1, 5, 6, 11, 43, 51, 54, 60, 61, 64, 71
and 75 in the Exam Kit.
Review Illustrations 1, 2 and 5 from Chapter 9 of the Study Text
For further reading, visit Chapter 9 from the Study Text and review the following
P5 articles at www.accaglobal.com:
Economic value added versus profit based measures of performance
Transfer pricing
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