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IFRS 10 - Coggle Diagram
IFRS 10
1.2 EXISTING RIGHTS
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- rights via voting rights or potential
voting rights of investee .B15a
investor to consider purpose + design of instrument and other involvement the investee has w/ investor
potential VR's - give right to obtain VRs of investee via
- convertible instruments, options or forward contracts
more complex examples
- right to appoint/remove another entity directing RAs .B15c
- right to direct investee to enter into or veto changes, to tx's to benefit investor .B15c
- other rights (decision-making rights in mngmnt contract) giving holder ability to direct RAs .B15d
- right to appoint/remove majority of BODs .B15b
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- EXPOSURE/RIGHTS TO
VARIABLE RETURNS
"variable" - amt still coming to you, but
there's risk that it may not
Div, EE Ss, Rem for servicing
investee (A)s/(L)s, Economies of scale
Cost Savings, Synergies, Scarce products,
Proprietary knowledge
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CONTROL
- from involvement in investee and can affect those returns .7c
- through its power over the investee .7a
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- investor is exposed or has rights to variable returns .7b
2 or more investors collectively control, they
act together to direct RAs .9
- IFRS 11, IAS 28 or IFRS 9
1.3 POWER
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- Look @ purpose + design of investee
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- Determine how decisions about
RAs are made
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1.1 RELEVANT ACTIVITIES
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2 or more investors got existing rights w/ unilateral ability .13
- use judgement to see who controls "most significant" RAs
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- div declarations
- decisions affecting EE morale/performance