IFRS 10 Consolidated Financial Statements sets out how to determine whether one entity has control over another entity. Which of the following statements is in accordance with either the IFRS 10 definition of control or with the guidance prescribed to help identify whether control exists over another entity? a. The investor must be represented on the board of directors or governing body of the other entity. b. The investor must have greater than 50 per cent of the voting rights in the other entity. c. The investor must be the only party that receives variable returns from the other entity. d. The investor must have existing rights that give it the current ability to direct relevant activities of the other entity.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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IFRS 10 Consolidated Financial Statements sets out how to determine whether one entity has control over another entity.

Which of the following statements is in accordance with either the IFRS 10 definition of control or with the guidance prescribed to help identify whether control exists over another entity?

a. The investor must be represented on the board of directors or governing body of the other entity.
b. The investor must have greater than 50 per cent of the voting rights in the other entity.
c. The investor must be the only party that receives variable returns from the other entity.
d. The investor must have existing rights that give it the current ability to direct relevant activities of the other entity.
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