CERTYNEX IFRS ACADEMY

The guidance on control does not clearly indicate the acquirer. Which factors are among the additional guidance to consider? More than one answer is possible.

The share of the voting rights in the combined entity held by the owners of each combining entity.

The legal form of the company that survives the merger.

The composition of the governing body and senior management of the combined entity.

The choice of the method for measuring the non-controlling interest.

The terms of the exchange of securities.