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CIMAPRA19-F02-1 Exam - Topic 1 Question 8 Discussion

Actual exam question for CIMA's CIMAPRA19-F02-1 exam
Question #: 8
Topic #: 1
[All CIMAPRA19-F02-1 Questions]

Which of the following should be eliminated when using the equity method to account for associates in a parent's financial statements?

Select ALL that apply.

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Suggested Answer: A, B

by Elli at May 07, 2022, 12:39 AM

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Luisa
4 months ago
I agree with unrealised profits, but dividends? Not so sure about that.
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Ben
4 months ago
Intra-group balances definitely need to go!
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Carmen
4 months ago
Wait, are we really eliminating goodwill payments too? That seems odd.
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Nu
4 months ago
I think dividends from associates should stay in the accounts.
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Carey
5 months ago
Definitely unrealised profits should be eliminated!
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Felice
5 months ago
Okay, let's think this through step-by-step. The question is asking about the backup path, so I'll need to focus on how LFA calculates that and what it means for the label stack.
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Elizabeth
5 months ago
I'm a bit uncertain, but I feel like tasking on configuring direct connections for LDP peers could be involved too.
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Yvette
5 months ago
I'm pretty confident I know the answer to this one. The INTERSECTION operation in Option B is the most widely supported way to get the intersection of two tables across different SQL dialects. The other options are either not valid SQL or don't cover the full intersection.
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