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Under AASB 127,the Test for the Recognition of a Subsidiary

Question 28

Multiple Choice

Under AASB 127,the test for the recognition of a subsidiary is:


A) ownership by the investor of 100% of the shares in another company
B) ownership by the investor of more than 50% of the shares in another company
C) power by the investor to control the investee
D) both B and C

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