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International Financial Reporting Standards (IFRS)
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International Financial Reporting Standards (IFRS) Notes

	IFRS Notes
12802	IAS 28: Keywords Associate If investor A has significant influence over an entity B, but B is neither a joint venture nor a subsidiary then B is an associate. Significant influence Power to participate in (1), but not control or joint control (1) financial and operating policy decisions of an entity Control Power to govern (1) to get benefits from them (1) financial and operating policy decisions of an entity Joint control Sharing of control agreed by a contract

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