IFRS 11Chapter 2Lesson 2
Voting rules and parties without joint control
Step 1 of 8Learning objectives
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Reading a decision rule to find the combinations of parties that can decide, and telling the parties that have joint control from those that do not.
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Learning objectives
- Analyse a decision rule to determine which combinations of parties can decide.
- Determine, from a case's voting rights, whether a combination of parties reaches the required majority.
- Distinguish a party that has joint control from a party that takes part in the arrangement without it.