题目内容
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提问人：网友tanliquan
发布时间：2022-01-07
[主观题]
Petre Co owns 100% of the share capital of the following companies. The directors are unsu
re of whether the investments should be consolidated.In which of the following circumstances would the investment NOT be consolidated？
A、Petre Co has decided to sell its investment in Alpha Co as it is loss-making; the directors believe its exclusion from consolidation would assist users in predicting the group’s future profits
B、Beta Co is a bank and its activity is so different from the engineering activities of the rest of the group that it would be meaningless to consolidate it
C、Delta Co is located in a country where local accounting standards are compulsory and these are not compatible with IFRS used by the rest of the group
D、Gamma Co is located in a country where a military coup has taken piace and Petre Co has lost control of the investment for the foreseeable future
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