Deal of The Day! Hurry Up, Grab the Special Discount - Save 25% - Ends In 00:00:00 Coupon code: SAVE25

- Free Preparation Discussions

CIMAPRA19-F02-1 Exam - Topic 1 Question 128 Discussion

Actual exam question for CIMA's CIMAPRA19-F02-1 exam

Question #: 128
Topic #: 1

[All CIMAPRA19-F02-1 Questions]

Which of the following is NOT an example of an unconsolidated structured entity as defined in IFRS12 Disclosure of Interests in Other Entities?

AA post-employment benefit plan

BA securitisation vehicle

CAn asset-backed financing scheme

DAn investment fund

Show Suggested Answer

Suggested Answer: A

by Maryann at Jun 19, 2026, 12:14 PM

Limited Time Offer

25%

Off

Get Premium CIMAPRA19-F02-1 Questions as Interactive Web-Based Practice Test or PDF

Contribute your Thoughts:

Submit Cancel

Margurite

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.

upvoted 0 times

...

Beckie

5 days ago

I’m leaning towards D) an investment fund as the answer, but I remember there were nuances in how these entities are classified.

upvoted 0 times

...

Lashaun

10 days 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.

upvoted 0 times

...

Man

15 days ago

I think I remember that post-employment benefit plans are often considered separate from unconsolidated structured entities, but I'm not entirely sure.

upvoted 0 times

...