Link with IFRS 11

Learning objectives

• Distinguish an investor's control from joint control.L3

Normative references

The syntheses of the reference register are written in French: only the paragraph reference is shown here.

1 question

• A colleague writes: "Orme SA controls Hêtre SA alone, but other shareholders also hold voting rights; Orme therefore applies IFRS 11 and treats Hêtre as joint control." Case convention: Orme meets the three elements of control. What is the error?L3