CIMA Exam CIMAPRA19-F02-1 Topic 1 Question 81 Discussion

Actual exam question for CIMA's CIMAPRA19-F02-1 exam

Question #: 81
Topic #: 1

When establishing a group structure, which of the following factors need to be considered: Select ALL that apply.

AWhether control has been established

BThe percentage ownership

CThe date of acquisition

DNon-controlling interests

EGoodwill

FIntra-group investments

GWhether control is direct or indirect

Show Suggested Answer

Suggested Answer: A, B, C

by Micaela at Feb 07, 2024, 11:15 PM

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5 months ago

Don't forget to consider whether control is direct or indirect when establishing a group structure.

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6 months ago

I believe goodwill and intra-group investments are crucial factors to take into account as well.

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6 months ago

Yes, I agree. The date of acquisition and non-controlling interests should also be considered.

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6 months ago

I think factors like whether control has been established and the percentage ownership are important.

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