If a Parent Entity Chooses Not to Prepare Consolidated Financial

question 19

Multiple Choice

If a parent entity chooses not to prepare consolidated financial statements, IAS 27 Separate Financial Statements requires the following disclosures in the separate financial statements of the parent: I. The name, country of residence and voting power of the directors of the parent.
II) That the exemption from consolidation has been used.
III) A list of significant investments including the proportion of ownership.
IV) A description of the method used to account for the investments.

• A) I, II and IV only;
• B) II, III and IV only;
• C) II and III only;
• D) IV only.

Apply appropriate guidelines to leverage social networks for personal branding and company communication.

Explain how companies and business professionals can utilize information and media sharing websites.

Adapt the three-step communication process to podcasting.

Compare and contrast blogging and microblogging in the context of business communication.

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Definitions:

Myocardial Infarction

A medical condition commonly known as a heart attack, caused by the interruption of blood flow to a part of the heart.

Swollen Ankles

A condition characterized by an abnormal enlargement of the ankles, often due to fluid accumulation, injury, or inflammation.

Coronary Artery

An artery that supplies blood to the heart muscle itself.

Lipitor

A prescription medication used to lower cholesterol and reduce the risk of heart attack and stroke.