Identify the impact of indirect holdings by a parent both on the preparation of group financial statements and on group accounts when one entity holds shares in another that do not constitute control, but influence activities significantly.
Learning Objectives
Indirect control of a subsidiary;Associates and joint arrangements
Major Topics
Identify the impact of indirect holdings by a parent on the preparation of group financial statements.;Identify the impact on group accounts when one entity holds shares in another that do not constitute control,
but do influence activities significantly.
