CERTYNEX IFRS ACADEMY

What does a decision maker take into account to determine whether it is an agent? More than one answer is possible.

The scope of its decision-making authority over the investee.

The rights held by other parties.

The legal form chosen for the investment vehicle it manages.

Its remuneration.

The manager's reputation among investors in the market.

Its exposure to variability of returns from other interests it holds in the entity.