QUESTION $2[30$ MARKS$]$ a$.$ Critically evaluate how Groupon's accounting practices, as described in the case study, align with or deviate from the fundamental principles and qualitative characteristics of financial reporting under IFRS. $(15$ marks$)$ b$.$ Assess the potential impact of these deviations on financial reporting quality and the usefulness of financial information for decision$-$making. $(15$ marks$)$ QUESTION $3[30$ MARKS$]$ a$.$ Evaluate the limitations of ratio analysis in assessing Groupon's true financial performance and position. $(10$ marks$)$ b$.$ Critically assess the role of non$-$financial information in complementing financial statement analysis for Groupon. How might this additional information address some of the limitations of traditional financial analysis? $(20$ marks$)$