Page 18 - CIMA May 18 - MCS Day 2 Suggested Solutions
P. 18

SUGGESTED SOLUTIONS

                        Based upon the consolidated financial statements for the year ended 31 December 2017,
                        Menta does not have any interests in associates, joint operations or joint ventures.
                        However, it is possible that this could occur if, for example, Menta entered into some form
                        of route‐sharing agreement with another bus company in which it was not able to exercise
                        sole control over key decision‐making.

                  Financial Manager











































































                  KAPLAN PUBLISHING                                                                   105
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