The division of roles with IFRS 10

Learning objectives

• Distinguish what falls within IFRS 10 (control) from what falls within IFRS 12 (disclosure) in a group case.L3

Normative references

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

1 question

• Where are the criteria for knowing whether one entity controls another found, and what is IFRS 12's role in this respect?L3