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IFRS 10 pt. 2 - Coggle Diagram
IFRS 10 pt. 2
ACC REQUIREMENTS
NCI .22-24; B94-96
Loss of control .25-26
Consolidation .19-21; B86
Uniform Acc Policies .B87
Measurement .B88
Potential VRs .B89-91
Reporting Date .B92-93
Loss of control .B98
POWER
factors to consider .B3
Purpose & Design of Investee
.B5-8
Control may be clear via (E) Instruments .B6
VRs may not be dominant factor .B8
Relevant Activities & Direction
.B11-13
eg's of RAs .B11
eg's of Decisions.B12
Rights that give investor power
Eg's of rights .B15
If difficult to determine if rights are sufficient, consider rights and indicators of B19-20 .B18
Franchises .B29 - 33
Voting rights
6 situations .B34-43
Potential Voting Rights .B47-50
Power when VRS don't have sig effect on returns .B51-54
EXPOSURE/RIGHTS
TO RETURNS
B55-57
Eg's of returns .B57
CONTINUOUS ASSESSMENT
B80 - 85