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CHANGES IN DEGREE OF CONTROL



            Prescribed study material









            • Group Statements, 16th edition, Volume 2.


                    • Chapter 11 (section 11.5 – 11.7 and section 11.9);

                    • Chapter 13;

                    • Chapter 14; and

                    • Chapter 15.


            • The specific paragraphs dealing with change in degree of

                control in the following standards:

                    • IFRS 10 Consolidated Financial Statements (par 23 - 26, par B96 -

                       B99A)

                    • IAS 28 Investments in Associates and Joint Ventures (par 22 - 25)

                    • IFRS 12 Disclosure of Interests in Other Entities (par 10, 18 and 19)

                    • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations




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