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Which of the following is NOT an example of an unconsolidated structured entity as defined in IFRS12 Disclosure of Interests in Other Entities?
Suggested Answer: A
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12 comments · newest first
DE
Deeann
2 months ago
I’m with Alex. Investment funds are usually consolidated. D is the odd one out.
JE
Jestine
2 months ago
I disagree, Alex. I lean towards A) A post-employment benefit plan. It doesn't seem structured enough.
RU
Ruth
2 months ago
I think it's D) An investment fund. Feels like it fits the definition.
JA
Jaime
3 months ago
I thought all of these could be unconsolidated.
LO
Lorrie
3 months ago
Investment funds are usually consolidated, right?
KA
Karan
3 months ago
Wait, are we sure about that? Seems a bit off.
CL
Claribel
3 months ago
Totally agree, that's the right answer!
MI
Mitsue
3 months ago
A post-employment benefit plan is NOT unconsolidated.
MA
Margurite
3 months ago
I’m confused about the definitions. I thought all of these could be unconsolidated, but I guess one of them has to be the odd one out.
BE
Beckie
4 months ago
I’m leaning towards D) an investment fund as the answer, but I remember there were nuances in how these entities are classified.
LA
Lashaun
4 months ago
This question seems similar to one we practiced about identifying different types of entities under IFRS. I feel like investment funds might be consolidated, but I could be wrong.
MA
Man
4 months ago
I think I remember that post-employment benefit plans are often considered separate from unconsolidated structured entities, but I'm not entirely sure.