Examlex
According to IFRS 12, parent entities are required to disclose: I. Summarised financial information about each subsidiary.
II) A list of significant investments in subsidiaries.
III) If the subsidiary is not wholly owned, the names of all other members.
IV) The country of incorporation of subsidiaries.
Articles of Incorporation
Legal documents filed with a governmental body to legally document the creation of a corporation.
Limited Liability
A legal structure where a company's shareholders' financial responsibility is limited to the value of their shares in the event of liquidation.
Share Transferability
The ability to transfer ownership of a company's shares from one party to another.
Capital
Funds provided by investors or owners of a company to finance its operations and growth, often invested in assets.
Q3: Rose Bach has recently been hired
Q4: Magellan Bank has five service departments (telecom,
Q7: Control is automatically presumed to exist where
Q7: On 1 July 2013 Pearl Pty Ltd
Q12: On 1 July 2013, Leo Limited
Q14: The Talbott Company has received an order
Q19: Where an accounting estimate has been revised
Q24: Which of the following is correct in
Q26: The Doe Company sells three products: sliced
Q47: The basic earnings per share at 30