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ACCA考试财务报告阶段测试：集团财务报表

高顿网校2015-11-30 13:51Yvonne.shen
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Question：Which of the following is a valid reason under IFRSs for the non-consolidation of a subsidiary?

A. The subsidiary is held exclusively for subsequent disposal sometime in the future.

B. An inability by the parent to exercise control.

C. Cost of the consolidation.

D. Difficulty in obtaining the information from the subsidiary.

The correct answer is: An inability by the parent to exercise control.

Under IFRS 5 a subsidiary held for resale is only exempt from consolidation if disposal will be taking place within one year.

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上一篇：2016年ACCA考试基础阶段测试：合并报表
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