Paragraph B23 of AASB 10/IFRS 10 Consolidated Financial Statements Provides

Paragraph B23 of AASB 10/IFRS 10 Consolidated Financial Statements provides some factors to consider in assessing whether the rights over an investee are substantive:

A) whether there are any barriers that prevent the investor from exercising them.
B) whether the party or parties that hold the rights would benefit from the exercise of those rights.
C) where more than one party is involved, whether there is a mechanism in place to enable those parties to practically exercise them.
D) all of the options are correct.