CIMAPRA19-F02-1 Exam - Topic 4 Question 125 Discussion

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

Question #: 125
Topic #: 4

[All CIMAPRA19-F02-1 Questions]

When establishing a group structure, which of the following factors need to be considered: Select ALL that apply.

AWhether control has been established

BThe percentage ownership

CThe date of acquisition

DNon-controlling interests

EGoodwill

FIntra-group investments

GWhether control is direct or indirect

Show Suggested Answer

Suggested Answer: A, B, C

by Cheryl at May 04, 2026, 09:34 PM

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17 days ago

I practiced a similar question where ownership percentages were crucial, so I’d say B is definitely a factor we can't overlook.

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22 days ago

I'm a bit unsure about the relevance of goodwill here. I thought it was more about valuation than group structure.

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27 days ago

I remember discussing control in class, so I think A and G are definitely important factors to consider.

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