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- IAS 28 – Investments in Associates and Joint Ventures 0%
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Question 1 of 4
IAS 28 shall be applied by all entities that are investors with __________ an investee.CorrectIncorrect
Question 2 of 4
Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control of those policies.CorrectIncorrect
Question 3 of 4
If an entity holds, directly or indirectly, __________ of the voting power of the investee, it is presumed that the entity has significant influence, unless it can be clearly demonstrated that this is not the case.CorrectIncorrect
Question 4 of 4
Under which of the following circumstances does an entity lose significant power over the investee?CorrectIncorrect