Page 240 - F2 Integrated Workbook STUDENT 2019
P. 240
Chapter 11
Overview
Group
accounts
Subsidiaries Joint ventures
Associates
CONTROL JOINT
SIGNIFICANT CONTROL
INFLUENCE
> 50% of 20-50% of 20-50% of
ordinary share ordinary
capital ordinary
share capital share capital
Equity
100% consolidation of
assets and liabilities Equity
100% consolidation of account
income and expenses
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