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Basic Question 1 of 10
Examples of the ability to exercise significant influence over an investee include:
II. Interchange of managerial personnel.
III. Technological dependency.
I. Material intercompany transactions.
II. Interchange of managerial personnel.
III. Technological dependency.
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Learning Outcome Statements
describe the classification, measurement, and disclosure under International Financial Reporting Standards (IFRS) for 1) investments in financial assets, 2) investments in associates, 3) joint ventures, 4) business combinations, and 5) special purpose and variable interest entities;
distinguish between IFRS and US GAAP in their classification, measurement, and disclosure of investments in financial assets, investments in associates, joint ventures, business combinations, and special purpose and variable interest entities;
analyze how different methods used to account for intercorporate investments affect financial statements and ratios.
CFA® 2024 Level II Curriculum, Volume 2, Module 11.