Skip to main content
IFRS Academy

CERTYNEX IFRS ACADEMY

Search the Academy

Home
My learning path
Exercises & quizzes
Cases
Workpapers
Exams
My progress

JudgmentIntermediatePublished

Question · The rebuttable 20% presumption

Alba SA holds 18% of the voting power of Brise SA, while another investor holds 55%. Alba has a representative on Brise's board of directors (case data). Write a short note concluding on Alba's significant influence, distinguishing case facts, rule and professional judgement.

Your answer

Judgment question: compare your answer with the criteria and the model explanation.

← Back to the concept