De-FACTO Control - Ind-As/ IFRS

CA Anuj Agrawal , Last updated: 17 February 2017  
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It is a general presumption that if an entity holds 50% or more voting rights of another entity then it can be further evaluated for assessing if any Control (for consolidation purposes) exists over the investee. However Ind-As -110 "Consolidated Financial Statements" para B 41-42 defines situation

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CA Anuj Agrawal
(IFRS/ GST Professional)
Category Accounts   Report

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