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Which disclosure of a related party relationship is required

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Problem 1: Disclosure of a related party relationship is required:

a. when a related party exists, even if there have been no related party transactions.

b. when a control relationship exists, even if there have been no related party transactions.

c. when a transaction with a related party has occurred.

d. both (b) and (c)

Problem 2: Which of the following is not a financial asset?

A. a 5 % holding in the non-puttable ordinary shares of another entity (investee).

B. a 30 % holding in the non-puttable ordinary shares of another entity (investee) where the investee is classified as an associate of the entity.

C. cash deposited in a bank which is unrestricted at to use.

D. receivable from a customer for goods already delivered.

Reference no: EM132785734

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