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Understand the concept of control without a majority of the voting rights as it relates to acquisitions and reverse acquisitions.
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An investor might have control over an investee even when it has less than a majority of the voting rights of that investee (commonly referred to as "de factor control" by industry participants). International Financial Reporting Standards (IFRS) discusses the concept of having control without a majority of the voting rights; however, the application of this concept remains a highly judgmental area of accounting.
To better understand this concept, read Viewpoints: Applying IFRSs in the Oil and Gas Industry — Business Combinations: Acquisition of Control Without a Majority of the Voting Right.
Developed jointly by Chartered Professional Accountants of Canada (CPA Canada), the Canadian Association of Petroleum Producers and the Explorers and Producers Association of Canada, this paper addresses topics such as:
May 28, 2018
The rapidly evolving pace of technology is changing how we do business. Come together with technology investment decision-makers to develop strategic solutions and explore what the future holds.
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October 1, 2018
The ONE is Canada’s must-attend, multi-track CPA event of the year. Stay at the top of your game with future-focused sessions, thought-provoking keynotes, prime networking opportunities and a first-class exhibition floor.