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According to IFRS, the Financial Statements of Two Legal Entities

Question 77

Multiple Choice

According to IFRS, the financial statements of two legal entities should be presented on a consolidated basis if:


A) One company owns a majority of the voting stock of the other company
B) One company has decision making control over the other company
C) One company is a major supplier of the other company
D) One company is a spinoff of the other company

Correct Answer:

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