Under IAS 27, How Is "Control" Defined

question 45

Multiple Choice

Under IAS 27, how is "control" defined?

• A)Ownership of 50% of more of the voting shares of another entity
• B)Representation on another entity's board of directors
• C)The power to govern financial and operating policies of an entity so as to obtain the benefits from its activities
• D)Ownership of 30% or more of the voting shares of another entity

---

Definitions:

Detachment

The inability to connect with others.

Antagonism

Hostility toward others.

Continuum Perspective

The view that mental health and mental illness exist on a spectrum, suggesting that individuals vary in degree of mental health or illness rather than being categorically healthy or ill.

Diagnosing Personality Disorders

The process of identifying and classifying patterns of behavior and thought that deviate significantly from societal expectations and cause dysfunction or distress.