IFRS 10Chapter 4Lesson 1
Variable returns and the link between power and returns
Step 1 of 8Learning objectives
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The second element of control is exposure to variable returns, positive, negative or both; the third is the link: the investor must be able to use its power to affect its own returns.
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Learning objectives
- Identify an investor's possible variable returns (dividends, remuneration, losses, synergies).
- Explain that returns can be positive, negative or both.
- Explain and check the link between power and the investor's returns.