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

When establishing a group structure, which of the following factors need to be considered: Select ALL that apply.
A) Whether control has been established and B) The percentage ownership and C) The date of acquisition
D) Non-controlling interests
E) Goodwill
F) Intra-group investments
G) Whether control is direct or indirect

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.

Show Suggested Answer Hide Answer
Suggested Answer: A, B, C

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

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Juan
10 hours ago
This question is tricky. So many factors!
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Kimbery
6 days ago
I agree with Tommy. Each factor plays a role in structure.
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Lyda
11 days ago
I’d say all options are important. They interconnect.
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Maryln
16 days ago
F is essential for understanding group dynamics.
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Carey
21 days ago
E is tricky. Goodwill can affect financials significantly.
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Claudia
26 days ago
D is often overlooked, but non-controlling interests matter.
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Nakita
1 month ago
C is relevant. The acquisition date can impact valuation.
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Talia
1 month ago
Definitely, B is important too. Ownership percentage is key.
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Veronique
1 month ago
I think A and G are crucial. Control matters.
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Karl
2 months ago
Good point about control, but I feel like A and G are the main ones.
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Ernie
2 months ago
I disagree, F isn't always necessary to consider.
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Lynsey
2 months ago
Surprised that people forget about D and E! They're key factors.
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Sharee
2 months ago
I think C is important too, can't overlook the acquisition date.
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Enola
2 months ago
Definitely A, B, and G are crucial!
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Latia
2 months ago
I feel like non-controlling interests (D) and intra-group investments (F) might also play a role, but I need to double-check my notes on that.
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Vi
4 months 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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Regenia
4 months 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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Tenesha
4 months ago
I remember discussing control in class, so I think A and G are definitely important factors to consider.
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