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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:
This event has multiple dates and locations. See event details for more information.
This webinar discusses current developments that will affect your firm, including CPA Canada's new tools to assist in the implementation of new auditor reporting, accounting and tax updates, and a session on artificial intelligence.
Are you a practitioner who performs agreed-upon procedures engagements or a user of agreed-upon procedures reports? Attend this webinar to learn about the AASB’s proposed standard.
February 27, 2019
Transformative leaders understand the importance of emerging trends and strategic planning. Invest in skills that will help you navigate the risks and opportunities of disruption.