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Analyse the definitions of control and significant influence

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Reference no: EM132964550

IFRS 3: Business Combinations requires entities to consolidate an investment where the acquirer gains control over the investee. IAS 28: Investments in Associates and Joint Ventures requires entities to use the equity method of accounting where significant influence exists over an investee.

Problem 1: Analyse the definitions of control and significant influence

Reference no: EM132964550

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