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CIMAPRA19-F01-1 Exam - Topic 3 Question 10 Discussion

An entity has a number of subsidiary and associate investments.Which of the following must be disclosed in the entity's separate financial statements if it is exempt from presenting consolidated financial statements?
A) The bases on which significant investments in subsidiaries and associates have been accounted for in those separate financial statements.
B) A copy of the summarised financial statements of each of its subsidiaries.
C) A list of all its significant investments in subsidiaries and associates which includes the date of acquisition and the price paid.
D) A list of its top ten shareholdings including number of shares held and their market value.

CIMAPRA19-F01-1 Exam - Topic 3 Question 10 Discussion

Actual exam question for CIMA's CIMAPRA19-F01-1 exam
Question #: 10
Topic #: 3
[All CIMAPRA19-F01-1 Questions]

An entity has a number of subsidiary and associate investments.

Which of the following must be disclosed in the entity's separate financial statements if it is exempt from presenting consolidated financial statements?

Show Suggested Answer Hide Answer
Suggested Answer: A

by Larae at May 06, 2022, 09:10 AM

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Jutta
9 months ago
D feels irrelevant, why list just the top ten? What about the others?
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Tu
9 months ago
C sounds right, we should know when and how much was paid for those investments.
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Glory
9 months ago
Wait, are we really not required to show summarized financials? That seems odd.
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Lourdes
9 months ago
I think B is unnecessary, who needs all that detail?
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Jacklyn
9 months ago
Definitely A! You need to disclose how you account for those investments.
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Willow
10 months ago
This looks like a straightforward question about CloudGuard deployment methods. I'll carefully review each option and think through my knowledge of CloudGuard to determine the correct answer.
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Lashon
10 months ago
Okay, let's see here. The question is asking how to allow call attempts only from registered User Agents or session agents. I'm thinking option B, setting the allow-anonymous parameter to prev-registered in the session-agent configuration, might be the way to go.
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