Potential Voting Rights | EDUCBA

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Consolidated Financial Statements - Before and Post IFRS

Introduction

Working on CFS Sheet (8:00)
Introduction to Consolidated Financial Statements (7:33)

Major Changes

Major Changes (6:44)
Three Elements of Control (6:32)
New and Previous Definition of Control (9:55)
Potential Voting Rights (10:25)
Potential Voting Rights Continues (2:59)
Control Assessment (4:38)
Agency - Principle Relationship (8:44)
Special and Structured Entities (8:45)
What is Guidance (4:48)
Purpose and Design (11:46)
Entity RJ (7:07)
Example on Kick Out Rights (5:39)
Investees Relevant Activities (2:44)

Transition

Transition (10:35)

Consolidation Procedures

Consolidation Procedures (8:39)
Consolidation Procedures Continues (8:18)
Example of Consolidation Procedures (5:20)
Key Practical Issues (1:50)

Disclosures

CFS- Disclosures (6:31)
CFS- Disclosures Continues (5:15)
Type of Asset MISUSE Ltd (4:42)

GAAP

GAAP (7:16)
GAAP Continues (6:42)
Joint Venture Accounting (9:50)

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Potential Voting Rights

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