The key benefit of non-financial performance measures is:

Question 4 options:

The reliability/verifiability of the measure given its non-financial nature

The comparability of the measure across the companies in the same sector

They are less subject to measurement error than financial measures

The consistency of the measure across years

The relevance of the measure for decision making

5. The role of financial accounting has been evolving more towards:

Question 5 options:

Enabling and creating value

Preserving value

Reporting value

Understanding value

Deterring value