The Commentary to IAS 24 Identifies Factors That Would Normally

The commentary to IAS 24 identifies factors that would normally indicate the existence of control.These factors include:

A) the capacity to withdraw a material amount of loan capital.
B) the power to dominate the composition of the board of directors or governing body.
C) the authority to determine the outcome of significant local council decisions relevant to the entity.
D) the capacity to withdraw a material amount of loan capital and the power to dominate the composition of the board of directors or governing body.