It is not possible to have control over another company without owning at least half of the outstanding voting shares.
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Q9: The intent to control overrides the ability
Q10: Only FVTPL and amortized cost investments are
Q11: Impairment tests are required for all investments
Q12: A triggering event must occur in order
Q13: A bond that is not managed as
Q15: Fair-value-through-profit-and-loss (FVTPL) investments are usually held for
Q16: In the rare instances where fair value
Q17: Impairment losses on all investments are reversible
Q18: Realized gains and losses on the sale
Q19: Under IFRS, equities with no directly quoted
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