{"id":2588,"date":"2026-02-28T14:43:07","date_gmt":"2026-02-28T14:43:07","guid":{"rendered":"https:\/\/gmsisuccess.in\/?p=2588"},"modified":"2026-02-28T14:43:07","modified_gmt":"2026-02-28T14:43:07","slug":"from-sept-oct-2026-onwards-essay-based-section-change-examiner-ask-case-based-questions","status":"publish","type":"post","link":"https:\/\/gmsisuccess.in\/?p=2588","title":{"rendered":"From Sept Oct 2026 onwards.. essay based section change.. examiner ask&#8230;Case based questions&#8230;"},"content":{"rendered":"<p><span style=\"font-size: x-large;\" data-keep-original-tag=\"false\" data-original-attrs=\"{&quot;style&quot;:&quot;&quot;}\"><strong>In US CMA Exam From Sept Oct 2026 onwards.. essay based section change.. examiner ask&#8230;Case based questions<\/strong>&#8230;view point of examiner is&#8230; <strong>Students are Manager, Decision maker&#8230;<div class=\"wpforms-container \" id=\"wpforms-10\"><form id=\"wpforms-form-10\" class=\"wpforms-validate wpforms-form wpforms-ajax-form\" data-formid=\"10\" method=\"post\" enctype=\"multipart\/form-data\" action=\"\/index.php?rest_route=%2Fwp%2Fv2%2Fposts%2F2588\" data-token=\"b13325b76cfed17bd8bd6375d5d3e49e\" data-token-time=\"1792196121\"><noscript class=\"wpforms-error-noscript\">Please enable JavaScript in your browser to complete this form.<\/noscript><div class=\"wpforms-field-container\"><div id=\"wpforms-10-field_1-container\" class=\"wpforms-field wpforms-field-text\" data-field-id=\"1\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-10-field_1\">Your Name <span class=\"wpforms-required-label\">*<\/span><\/label><input type=\"text\" id=\"wpforms-10-field_1\" class=\"wpforms-field-large wpforms-field-required\" name=\"wpforms[fields][1]\" placeholder=\"Your Name\" required><\/div><div id=\"wpforms-10-field_2-container\" class=\"wpforms-field wpforms-field-number\" data-field-id=\"2\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-10-field_2\">Phone Number<\/label><input type=\"number\" id=\"wpforms-10-field_2\" class=\"wpforms-field-large\" name=\"wpforms[fields][2]\" placeholder=\"Phone Number\" step=\"any\" ><\/div><div id=\"wpforms-10-field_3-container\" class=\"wpforms-field wpforms-field-email\" data-field-id=\"3\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-10-field_3\">Email <span class=\"wpforms-required-label\">*<\/span><\/label><input type=\"email\" id=\"wpforms-10-field_3\" class=\"wpforms-field-large wpforms-field-required\" name=\"wpforms[fields][3]\" placeholder=\"Email\" spellcheck=\"false\" required><\/div><div id=\"wpforms-10-field_4-container\" class=\"wpforms-field wpforms-field-textarea\" data-field-id=\"4\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-10-field_4\">Message<\/label><textarea id=\"wpforms-10-field_4\" class=\"wpforms-field-medium\" name=\"wpforms[fields][4]\" placeholder=\"Message\" ><\/textarea><\/div><\/div><!-- .wpforms-field-container --><div class=\"wpforms-submit-container\" ><input type=\"hidden\" name=\"wpforms[id]\" value=\"10\"><input type=\"hidden\" name=\"page_title\" value=\"\"><input type=\"hidden\" name=\"page_url\" value=\"https:\/\/gmsisuccess.in\/index.php?rest_route=\/wp\/v2\/posts\/2588\"><input type=\"hidden\" name=\"url_referer\" value=\"\"><button type=\"submit\" name=\"wpforms[submit]\" id=\"wpforms-submit-10\" class=\"wpforms-submit\" data-alt-text=\"Sending...\" data-submit-text=\"SEND NOW\" aria-live=\"assertive\" value=\"wpforms-submit\">SEND NOW<\/button><img decoding=\"async\" src=\"https:\/\/gmsisuccess.in\/wp-content\/plugins\/wpforms-lite\/assets\/images\/submit-spin.svg\" class=\"wpforms-submit-spinner\" style=\"display: none;\" width=\"26\" height=\"26\" alt=\"Loading\"><\/div><\/form><\/div>  <!-- .wpforms-container --><\/strong><\/span><\/p>\n<hr \/>\n<h2>1\ufe0f\u20e3 Case-Based Questions vs Essay-Based Questions \u2013 Core Difference<\/h2>\n<table>\n<thead>\n<tr>\n<th>Basis<\/th>\n<th>Case-Based Question<\/th>\n<th>Essay-Based Question<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Nature<\/strong><\/td>\n<td>Practical, situation-driven<\/td>\n<td>Theoretical + conceptual<\/td>\n<\/tr>\n<tr>\n<td><strong>Focus<\/strong><\/td>\n<td>Application of knowledge<\/td>\n<td>Explanation, analysis, justification<\/td>\n<\/tr>\n<tr>\n<td><strong>Given Data<\/strong><\/td>\n<td>Yes (scenario, figures, facts)<\/td>\n<td>May or may not be given<\/td>\n<\/tr>\n<tr>\n<td><strong>Answer Style<\/strong><\/td>\n<td>Structured, point-wise, decision-oriented<\/td>\n<td>Descriptive, logical flow<\/td>\n<\/tr>\n<tr>\n<td><strong>Exam Tests<\/strong><\/td>\n<td>Judgment, interpretation, decision-making<\/td>\n<td>Understanding, depth, clarity<\/td>\n<\/tr>\n<tr>\n<td><strong>Common in<\/strong><\/td>\n<td><a href=\"https:\/\/draft.blogger.com\/blog\/post\/edit\/7086259273722151828\/6414368713619461335#\" data-original-attrs=\"{&quot;data-original-href&quot;:&quot;https:\/\/www.google.com\/search?ved=1t:260882&amp;q=US+CMA+MCQs&amp;bbid=7086259273722151828&amp;bpid=6414368713619461335&quot;,&quot;data-preview&quot;:&quot;&quot;,&quot;target&quot;:&quot;_blank&quot;}\">US CMA MCQs<\/a>\u00a0(mini-cases), CIA,\u00a0<a href=\"https:\/\/draft.blogger.com\/blog\/post\/edit\/7086259273722151828\/6414368713619461335#\" data-original-attrs=\"{&quot;data-original-href&quot;:&quot;https:\/\/www.google.com\/search?ved=1t:260882&amp;q=CISA&amp;bbid=7086259273722151828&amp;bpid=6414368713619461335&quot;,&quot;data-preview&quot;:&quot;&quot;,&quot;target&quot;:&quot;_blank&quot;}\">CISA<\/a><\/td>\n<td>CMA essays,\u00a0<a href=\"https:\/\/draft.blogger.com\/blog\/post\/edit\/7086259273722151828\/6414368713619461335#\" data-original-attrs=\"{&quot;data-original-href&quot;:&quot;https:\/\/www.google.com\/search?ved=1t:260882&amp;q=ACCA&amp;bbid=7086259273722151828&amp;bpid=6414368713619461335&quot;,&quot;data-preview&quot;:&quot;&quot;,&quot;target&quot;:&quot;_blank&quot;}\">ACCA<\/a>, CIA essays<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<hr \/>\n<h2>2\ufe0f\u20e3 Case-Based Question \u2013 Illustration with Answer<\/h2>\n<h3>\ud83d\udccc\u00a0<strong>Case-Based Question (US CMA \/ CIA Style)<\/strong><\/h3>\n<p><strong>Scenario:<\/strong><br \/>\n<a href=\"https:\/\/draft.blogger.com\/blog\/post\/edit\/7086259273722151828\/6414368713619461335#\" data-original-attrs=\"{&quot;data-original-href&quot;:&quot;https:\/\/www.google.com\/search?ved=1t:260882&amp;q=ABC+Ltd&amp;bbid=7086259273722151828&amp;bpid=6414368713619461335&quot;,&quot;data-preview&quot;:&quot;&quot;,&quot;target&quot;:&quot;_blank&quot;}\">ABC Ltd<\/a>\u00a0is evaluating whether to replace an old machine with a new one.<\/p>\n<ul>\n<li><a href=\"https:\/\/draft.blogger.com\/blog\/post\/edit\/7086259273722151828\/6414368713619461335#\" data-original-attrs=\"{&quot;data-original-href&quot;:&quot;https:\/\/www.google.com\/search?ved=1t:260882&amp;q=Old+machine+book+value&amp;bbid=7086259273722151828&amp;bpid=6414368713619461335&quot;,&quot;data-preview&quot;:&quot;&quot;,&quot;target&quot;:&quot;_blank&quot;}\">Old machine book value<\/a>: \u20b92,00,000<\/li>\n<li><a href=\"https:\/\/draft.blogger.com\/blog\/post\/edit\/7086259273722151828\/6414368713619461335#\" data-original-attrs=\"{&quot;data-original-href&quot;:&quot;https:\/\/www.google.com\/search?ved=1t:260882&amp;q=Old+machine+resale+value&amp;bbid=7086259273722151828&amp;bpid=6414368713619461335&quot;,&quot;data-preview&quot;:&quot;&quot;,&quot;target&quot;:&quot;_blank&quot;}\">Old machine resale value<\/a>\u00a0now: \u20b980,000<\/li>\n<li>New machine cost: \u20b95,00,000<\/li>\n<li><a href=\"https:\/\/draft.blogger.com\/blog\/post\/edit\/7086259273722151828\/6414368713619461335#\" data-original-attrs=\"{&quot;data-original-href&quot;:&quot;https:\/\/www.google.com\/search?ved=1t:260882&amp;q=Annual+operating+cost+savings&amp;bbid=7086259273722151828&amp;bpid=6414368713619461335&quot;,&quot;data-preview&quot;:&quot;&quot;,&quot;target&quot;:&quot;_blank&quot;}\">Annual operating cost savings<\/a>: \u20b91,50,000<\/li>\n<li><a href=\"https:\/\/draft.blogger.com\/blog\/post\/edit\/7086259273722151828\/6414368713619461335#\" data-original-attrs=\"{&quot;data-original-href&quot;:&quot;https:\/\/www.google.com\/search?ved=1t:260882&amp;q=Useful+life&amp;bbid=7086259273722151828&amp;bpid=6414368713619461335&quot;,&quot;data-preview&quot;:&quot;&quot;,&quot;target&quot;:&quot;_blank&quot;}\">Useful life<\/a>: 4 years<\/li>\n<li><a href=\"https:\/\/draft.blogger.com\/blog\/post\/edit\/7086259273722151828\/6414368713619461335#\" data-original-attrs=\"{&quot;data-original-href&quot;:&quot;https:\/\/www.google.com\/search?ved=1t:260882&amp;q=Required+rate+of+return&amp;bbid=7086259273722151828&amp;bpid=6414368713619461335&quot;,&quot;data-preview&quot;:&quot;&quot;,&quot;target&quot;:&quot;_blank&quot;}\">Required rate of return<\/a>: 10%<\/li>\n<li><a href=\"https:\/\/draft.blogger.com\/blog\/post\/edit\/7086259273722151828\/6414368713619461335#\" data-original-attrs=\"{&quot;data-original-href&quot;:&quot;https:\/\/www.google.com\/search?ved=1t:260882&amp;q=Ignore+tax+and+depreciation&amp;bbid=7086259273722151828&amp;bpid=6414368713619461335&quot;,&quot;data-preview&quot;:&quot;&quot;,&quot;target&quot;:&quot;_blank&quot;}\">Ignore tax and depreciation<\/a><\/li>\n<\/ul>\n<p><strong>Question:<\/strong><br \/>\nShould ABC Ltd replace the old machine? Support your answer.<\/p>\n<hr \/>\n<h3>\u2705\u00a0<strong>Answer (Case-Based)<\/strong><\/h3>\n<p><strong>Step 1: Identify\u00a0<a href=\"https:\/\/draft.blogger.com\/blog\/post\/edit\/7086259273722151828\/6414368713619461335#\" data-original-attrs=\"{&quot;data-original-href&quot;:&quot;https:\/\/www.google.com\/search?ved=1t:260882&amp;q=relevant+costs&amp;bbid=7086259273722151828&amp;bpid=6414368713619461335&quot;,&quot;data-preview&quot;:&quot;&quot;,&quot;target&quot;:&quot;_blank&quot;}\">relevant costs<\/a><\/strong><\/p>\n<ul>\n<li>Book value of old machine \u2192\u00a0<strong>Irrelevant (sunk cost)<\/strong><\/li>\n<li>Resale value of old machine \u2192\u00a0<strong>Relevant (opportunity cost)<\/strong><\/li>\n<\/ul>\n<p><strong>Step 2: Initial investment<\/strong><\/p>\n<ul>\n<li>Cost of new machine = \u20b95,00,000<\/li>\n<li>Less: resale value of old machine = \u20b980,000<\/li>\n<li><strong><a href=\"https:\/\/draft.blogger.com\/blog\/post\/edit\/7086259273722151828\/6414368713619461335#\" data-original-attrs=\"{&quot;data-original-href&quot;:&quot;https:\/\/www.google.com\/search?ved=1t:260882&amp;q=Net+initial+outflow&amp;bbid=7086259273722151828&amp;bpid=6414368713619461335&quot;,&quot;data-preview&quot;:&quot;&quot;,&quot;target&quot;:&quot;_blank&quot;}\">Net initial outflow<\/a>\u00a0= \u20b94,20,000<\/strong><\/li>\n<\/ul>\n<p><strong>Step 3:\u00a0<a href=\"https:\/\/draft.blogger.com\/blog\/post\/edit\/7086259273722151828\/6414368713619461335#\" data-original-attrs=\"{&quot;data-original-href&quot;:&quot;https:\/\/www.google.com\/search?ved=1t:260882&amp;q=Annual+cash+inflow&amp;bbid=7086259273722151828&amp;bpid=6414368713619461335&quot;,&quot;data-preview&quot;:&quot;&quot;,&quot;target&quot;:&quot;_blank&quot;}\">Annual cash inflow<\/a><\/strong><\/p>\n<ul>\n<li>Operating cost savings = \u20b91,50,000 per year for 4 years<\/li>\n<\/ul>\n<p><strong>Step 4:\u00a0<a href=\"https:\/\/draft.blogger.com\/blog\/post\/edit\/7086259273722151828\/6414368713619461335#\" data-original-attrs=\"{&quot;data-original-href&quot;:&quot;https:\/\/www.google.com\/search?ved=1t:260882&amp;q=Present+value+of+inflows&amp;bbid=7086259273722151828&amp;bpid=6414368713619461335&quot;,&quot;data-preview&quot;:&quot;&quot;,&quot;target&quot;:&quot;_blank&quot;}\">Present value of inflows<\/a><\/strong>\u00a0PV factor @10%, 4 years \u2248 3.17<\/p>\n<p>PV of savings = \u20b91,50,000 \u00d7 3.17 = \u20b94,75,500<\/p>\n<p><strong>Step 5:\u00a0<a href=\"https:\/\/draft.blogger.com\/blog\/post\/edit\/7086259273722151828\/6414368713619461335#\" data-original-attrs=\"{&quot;data-original-href&quot;:&quot;https:\/\/www.google.com\/search?ved=1t:260882&amp;q=NPV&amp;bbid=7086259273722151828&amp;bpid=6414368713619461335&quot;,&quot;data-preview&quot;:&quot;&quot;,&quot;target&quot;:&quot;_blank&quot;}\">NPV<\/a><\/strong>\u00a0NPV = \u20b94,75,500 \u2212 \u20b94,20,000 =\u00a0<strong>\u20b955,500 (Positive)<\/strong><\/p>\n<h3>\u2714\u00a0<strong>Decision<\/strong><\/h3>\n<p>ABC Ltd\u00a0<strong>should replace the machine<\/strong>\u00a0as the NPV is positive.<\/p>\n<p>\ud83d\udd11\u00a0<em>This is a classic CASE-BASED answer: calculation + decision.<\/em><\/p>\n<hr \/>\n<h2>3\ufe0f\u20e3 Essay-Based Question \u2013 Illustration with Answer<\/h2>\n<h3>\ud83d\udccc\u00a0<strong>Essay Question (US CMA \/ ACCA \/ CIA Style)<\/strong><\/h3>\n<p><strong>Question:<\/strong><br \/>\n\u201cNot all costs are relevant for decision-making.\u201d<br \/>\nExplain the concept of relevant costs with suitable examples.<\/p>\n<hr \/>\n<h3>\u2705\u00a0<strong>Answer (Essay-Based)<\/strong><\/h3>\n<p><strong>Introduction:<\/strong><br \/>\nRelevant costs are costs that differ between decision alternatives and affect future outcomes. They play a crucial role in\u00a0<a href=\"https:\/\/draft.blogger.com\/blog\/post\/edit\/7086259273722151828\/6414368713619461335#\" data-original-attrs=\"{&quot;data-original-href&quot;:&quot;https:\/\/www.google.com\/search?ved=1t:260882&amp;q=managerial+decision-making&amp;bbid=7086259273722151828&amp;bpid=6414368713619461335&quot;,&quot;data-preview&quot;:&quot;&quot;,&quot;target&quot;:&quot;_blank&quot;}\">managerial decision-making<\/a>.<\/p>\n<p><strong>Explanation:<\/strong><br \/>\nA cost is considered relevant if:<\/p>\n<ol>\n<li>It occurs in the future, and<\/li>\n<li>It differs among alternatives.<\/li>\n<\/ol>\n<p>Costs that do not meet these criteria are irrelevant and should not influence decisions.<\/p>\n<p><strong>Examples of Relevant Costs:<\/strong><\/p>\n<ul>\n<li><strong><a href=\"https:\/\/draft.blogger.com\/blog\/post\/edit\/7086259273722151828\/6414368713619461335#\" data-original-attrs=\"{&quot;data-original-href&quot;:&quot;https:\/\/www.google.com\/search?ved=1t:260882&amp;q=Opportunity+cost&amp;bbid=7086259273722151828&amp;bpid=6414368713619461335&quot;,&quot;data-preview&quot;:&quot;&quot;,&quot;target&quot;:&quot;_blank&quot;}\">Opportunity cost<\/a>:<\/strong>\u00a0Income sacrificed by choosing one option over another.<\/li>\n<li><strong><a href=\"https:\/\/draft.blogger.com\/blog\/post\/edit\/7086259273722151828\/6414368713619461335#\" data-original-attrs=\"{&quot;data-original-href&quot;:&quot;https:\/\/www.google.com\/search?ved=1t:260882&amp;q=Incremental+cost&amp;bbid=7086259273722151828&amp;bpid=6414368713619461335&quot;,&quot;data-preview&quot;:&quot;&quot;,&quot;target&quot;:&quot;_blank&quot;}\">Incremental cost<\/a>:<\/strong>\u00a0Additional cost incurred due to a decision.<\/li>\n<li><strong><a href=\"https:\/\/draft.blogger.com\/blog\/post\/edit\/7086259273722151828\/6414368713619461335#\" data-original-attrs=\"{&quot;data-original-href&quot;:&quot;https:\/\/www.google.com\/search?ved=1t:260882&amp;q=Avoidable+fixed+cost&amp;bbid=7086259273722151828&amp;bpid=6414368713619461335&quot;,&quot;data-preview&quot;:&quot;&quot;,&quot;target&quot;:&quot;_blank&quot;}\">Avoidable fixed cost<\/a>:<\/strong>\u00a0Fixed costs that can be eliminated.<\/li>\n<\/ul>\n<p><strong>Examples of Irrelevant Costs:<\/strong><\/p>\n<ul>\n<li><strong><a href=\"https:\/\/draft.blogger.com\/blog\/post\/edit\/7086259273722151828\/6414368713619461335#\" data-original-attrs=\"{&quot;data-original-href&quot;:&quot;https:\/\/www.google.com\/search?ved=1t:260882&amp;q=Sunk+cost&amp;bbid=7086259273722151828&amp;bpid=6414368713619461335&quot;,&quot;data-preview&quot;:&quot;&quot;,&quot;target&quot;:&quot;_blank&quot;}\">Sunk cost<\/a>:<\/strong>\u00a0Past costs already incurred (e.g., book value of old machinery).<\/li>\n<li><strong><a href=\"https:\/\/draft.blogger.com\/blog\/post\/edit\/7086259273722151828\/6414368713619461335#\" data-original-attrs=\"{&quot;data-original-href&quot;:&quot;https:\/\/www.google.com\/search?ved=1t:260882&amp;q=Committed+fixed+cost&amp;bbid=7086259273722151828&amp;bpid=6414368713619461335&quot;,&quot;data-preview&quot;:&quot;&quot;,&quot;target&quot;:&quot;_blank&quot;}\">Committed fixed cost<\/a>:<\/strong>\u00a0Costs that cannot be changed in the short term.<\/li>\n<\/ul>\n<p><strong>Conclusion:<\/strong><br \/>\nManagers should focus only on relevant costs while making decisions to ensure optimal resource allocation and avoid misleading conclusions.<\/p>\n<p>\ud83d\udd11\u00a0<em>This is an ESSAY answer: concept + explanation + examples + conclusion.<\/em><\/p>\n<hr \/>\n<h2>4\ufe0f\u20e3 Exam Tip (Very Important \u2b50)<\/h2>\n<ul>\n<li><strong>Case-Based<\/strong>\u00a0\u2192 Think like a\u00a0<strong>manager<\/strong>\u00a0\u2192\u00a0<em>What should I do?<\/em><\/li>\n<li><strong>Essay-Based<\/strong>\u00a0\u2192 Think like a\u00a0<strong>teacher<\/strong>\u00a0\u2192\u00a0<em>Explain why and how<\/em><\/li>\n<\/ul>\n<hr \/>\n<p><a href=\"https:\/\/draft.blogger.com\/blog\/post\/edit\/7086259273722151828\/6414368713619461335#\" data-original-attrs=\"{&quot;data-original-href&quot;:&quot;https:\/\/www.google.com\/search?ved=1t:260882&amp;q=www.gmsisuccess.in&amp;bbid=7086259273722151828&amp;bpid=6414368713619461335&quot;,&quot;data-preview&quot;:&quot;&quot;,&quot;target&quot;:&quot;_blank&quot;}\">www.gmsisuccess.in<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In US CMA Exam From Sept Oct 2026 onwards.. essay based section change.. examiner ask&#8230;Case based questions&#8230;view point of examiner is&#8230; Students are Manager, Decision maker&#8230; 1\ufe0f\u20e3 Case-Based Questions vs Essay-Based Questions \u2013 Core Difference Basis Case-Based Question Essay-Based Question Nature Practical, situation-driven Theoretical + conceptual Focus Application of knowledge Explanation, analysis, justification Given Data [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[9,8,13,16,21,20,10,17,34],"tags":[35,11],"class_list":["post-2588","post","type-post","status-publish","format-standard","hentry","category-accountancy","category-banking-and-finance","category-financial-reporting","category-governance","category-internal-audit","category-internal-control","category-management-accountant","category-risk-management","category-us-cma-mcq-questions","tag-us-cma-essay-section","tag-us-cma-exam"],"_links":{"self":[{"href":"https:\/\/gmsisuccess.in\/index.php?rest_route=\/wp\/v2\/posts\/2588","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gmsisuccess.in\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gmsisuccess.in\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gmsisuccess.in\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gmsisuccess.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2588"}],"version-history":[{"count":2,"href":"https:\/\/gmsisuccess.in\/index.php?rest_route=\/wp\/v2\/posts\/2588\/revisions"}],"predecessor-version":[{"id":2590,"href":"https:\/\/gmsisuccess.in\/index.php?rest_route=\/wp\/v2\/posts\/2588\/revisions\/2590"}],"wp:attachment":[{"href":"https:\/\/gmsisuccess.in\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gmsisuccess.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gmsisuccess.in\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}