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Exit VCEDump CIMA-F1 F1 - Financial Reporting

Q27 Single choice

Which of the following would NOT be classified as part of non-current assets in a statement of financial position?

A
The interest paid on a loan raised to fund the construction of a factory, where that factory is still not ready for its intended use.
B
A property held as an investment which is let to tenants.
C
The goodwill arising on the acquisition of a subsidiary.
D
Assets held for sale, classified in accordance with IFRS 5 Non-current Assets Held for Sales and Discontinued Operations.

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