Control, Joint Control And Significant Influence

Topics:
Financial Statements
Tags:
Entity,
Finance,
Financial Accounting,
Financial Planning,
Financial Statements,
Influence
Source:
PricewaterhouseCoopers

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Overview: The scope of a group's consolidated financial statements includes those entities that the parent entity controls, all joint ventures where the parent has joint control and all associates where the parent exercises significant influence. The determination of whether one entity has control of another, exercises joint control over another or has significant influence over another, is one of fact. The facts will govern whether an entity is accounted for as a subsidiary, joint venture or associate of another entity. This document provides conceptual information about controls, joint controls and significant influence.

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Format: HTML | Date: Jan 2002 | Pages: 1

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