If a Parent Entity Chooses Not to Prepare Consolidated Financial

question 17

Multiple Choice

If a parent entity chooses not to prepare consolidated financial statements,AASB 127 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.

---

Definitions:

Magazine Advertisement

A form of marketing communication placed in magazines, using visually engaging designs to promote products or services.

Effectiveness

A measure of the degree to which objectives are achieved and the extent to which targeted problems are solved.

Attention Dysfunction

A cognitive disorder characterized by a difficulty in maintaining focus or attention on tasks or activities.

Advertising Information

involves data and insights related to the promotion of products or services.