According to IFRS 12 Disclosure of Interests in Other Parties

question 10

Multiple Choice

According to IFRS 12 Disclosure of Interests in Other Parties, 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.

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

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Definitions:

Critical Path

Sequence of operations that requires the longest time for completion.

Production Control

The activity of monitoring and controlling any particular production or operation, aiming to ensure that production runs smoothly, efficiently, and to schedule.

Needed Adjustments

Modifications or changes required to achieve desired objectives or to correct deviations from plans.