Exercises
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Who must consolidate? The requirement and its exemption
Chapter 1 · Requirement to consolidate and exemption · 9 exercises
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Target a chapterThe exercises of a single chapter.
- 01Requirement to consolidate and exemption9 exercises
- 02Control: principle and reassessment17 exercises
- 03Power over the investee36 exercises
- 04Variable returns and the link11 exercises
- 05Principal or agent18 exercises
- 06Consolidation procedures23 exercises
- 07Non-controlling interests15 exercises
- 08Changes in ownership without loss of control11 exercises
- 09Loss of control24 exercises
- 10Investment entities12 exercises
- 11Links with other standards8 exercises
Target a conceptThe exercises of a single concept.
- The requirement to present consolidated statementsFragile5 exercises
- The exemption of a parent in a wider groupFragile5 exercises
- Control: three cumulative elementsFragile14 exercises
- Continuous reassessment of controlFragile3 exercises
- Power arises from existing rightsFragile7 exercises
- The relevant activitiesFragile5 exercises
- Substantive rightsFragile7 exercises
- Protective rightsFragile7 exercises
- Power without a majority of votesFragile5 exercises
- Potential voting rightsFragile5 exercises
- Structured entitiesFragile4 exercises
- Exposure to variable returnsFragile7 exercises
- The link between power and returnsFragile4 exercises
- Principal or agentFragile7 exercises
- The factors of the principal / agent analysisFragile5 exercises
- Removal rightsFragile4 exercises
- The decision maker's remuneration and exposureFragile6 exercises
- Fund managers and single-investor fundsFragile2 exercises
- Line-by-line combination and elimination of the investmentFragile6 exercises
- Uniform accounting policiesFragile5 exercises
- Intragroup transactions and unrealised profitsFragile9 exercises
- The subsidiaries' reporting datesFragile3 exercises
- Presentation of non-controlling interestsFragile4 exercises
- Attribution of profit to owners and non-controlling interestsFragile5 exercises
- The deficit balance of non-controlling interestsFragile5 exercises
- Cumulative preference shares held by non-controlling interestsFragile3 exercises
- A change in ownership is an equity transactionFragile9 exercises
- The standard's silences on costs and goodwillFragile2 exercises
- Derecognition on loss of controlFragile7 exercises
- The retained interest at fair valueFragile6 exercises
- The gain or loss on loss of controlFragile9 exercises
- Other comprehensive income on loss of controlFragile6 exercises
- Multiple disposal arrangementsFragile3 exercises
- Sale to an associate (2014 amendments)Fragile2 exercises
- The definition of an investment entityFragile4 exercises
- Typical characteristics of an investment entityFragile4 exercises
- The exception: fair value instead of consolidationFragile4 exercises
- Reassessing investment entity statusFragile3 exercises
- Link with IFRS 3Fragile2 exercises
- Link with IAS 28Fragile2 exercises
- Link with IFRS 9Fragile1 exercise
- Link with IFRS 11Fragile2 exercises
- Link with IFRS 12Fragile1 exercise
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