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Problem 1: IFRS 10 states that a parent is not required to present consolidated financial statements for external reporting purposes if the parent meets certain conditions. Which of the following conditions is NOT correct?
Multiple Choice Option 1: It does not have any debt or equity instruments traded in a public market.
Option 2: Its ultimate or any intermediate parent produces financial statements available for public use and that comply with IFRS in which subsidiaries are consolidated. Option 3: It is a wholly-owned subsidiary of another entity and its other owners have been informed about the parent not presenting consolidated financial statement. Option 4: It has filed, or is in the process of filing, financial statements with a regulatory organization for the purposes of a public offering.
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