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Financial Reporting

Last Update Nov 24, 2022
Total Questions : 177

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Financial Reporting Questions and Answers

Questions 1

If a parent entity is to be exempt from preparing consolidated financial statements it needs to satisfy certain conditions according to IFRS 10 Consolidated Financial Statements.

Which TWO of the following are conditions that need to be satisfied to be exempt?



The parent entity is itself a wholly owned subsidiary of another entity.


The ultimate parent of the parent entity publishes consolidated financial statements which are publicly available.


The parent 's investment in its subsidiaries are all below 100%.


The parent entity has no more than 10 subsidiaries or associated entities.


The parent entity has subsidiaries, one or more of which publishes consolidated financial statements.

Questions 2

Which of the following is a condition that has to be met for an entity to be exempt the requirement to prepare consolidated financial statements?



The parent entity's debt or equity instruments are not traded in a public market.


The parent entity's equity instruments are only traded in one country.


The parent's equity has a nominal value of less than $1 million.


The parent's net asset value is less than $1 million.

Questions 3

Which of the following would NOT be a risk or impact of overtrading?



Increase in interest payments


Increased borrowings


Shortage of working capital


Expanding too quickly