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Separate statements are the only statements and structured entities are unconsolidated. Which paragraphs apply?

AParagraphs 24 to 31
BParagraphs 10 to 19
CParagraphs 20 to 23
DNo paragraphs
Answer & Solution
Correct answer: A. Paragraphs 24 to 31
Such an entity must still give the structured entity disclosures in paragraphs 24 to 31 in its separate statements.
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