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Dragon Limited Is an Entity Listed in Hong Kong

Question 15

Multiple Choice

Dragon Limited is an entity listed in Hong Kong.Dragon Limited holds a 100% investment in Aussie Pty Ltd,an Australian based company,who in turn holds a 90% interest in Bondi Pty Ltd.Aussie Pty Ltd and the Aussie group (comprising Aussie and Bondi) are both non-reporting entities.Which of the following statements is correct?


A) Aussie Pty Ltd will be required to prepare consolidated financial statements as the ultimate Australian parent.
B) Aussie Pty Ltd will not be required to prepare consolidated financial statements as they are a non-reporting entity.
C) Aussie Pty Ltd will be required to prepare consolidated financial statements only if directed to do so by ASIC.
D) Aussie Pty Ltd will not be required to prepare consolidated financial statements as Dragon is a listed foreign entity.

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