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11 Found helpful • 1 Pages • Topic Notes • Year: Pre-2021
Topics week 5-13 covered CFS: AASB10 combine financial statements of indiv entities –as single econ entity. Provides: true and fair view on performance, supply relevant info, comparable info on other investments, discharge directors accountability, reporting risks & benefits (parent prepares) – 50%: size of voting interest, shareholder dispersion, attendance AGM, contracts existence, level of disorganisation/apathy of remaining shareholders. Control: (3 elements – all held) – 1. Power over investee (a) existing rights (voting, appoint, assign, remove member/entity), b) substantive (holder has practical ability to exercise the rights), c) protective rights (protect interest of the party holding those rights without -> power to entity’s rights eg. restrict/seize A) (1) that give the current ability (2) to direct the relevant activities (3) direct relevant activity); 2. Exposure or rights to variable returns from its involvement with the investee; 3. The ability to use its power over the investee to affect the amount of the investors returns.
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