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Contrast the different treatment between IFRS and ASPE with respect to property dividends.
Control
The power to influence or direct people's behavior or the course of events.
Legitimate Power
A form of authority derived from a position or role that gives the holder the right to make decisions, command, and influence others.
Formal Hierarchical Authority
The clearly defined structure in an organization that dictates levels of responsibility, power, and control.
Association Power
The influence an individual or group can exert due to the connections or relationships they have.
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