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According to IFRS 10, which of the following factors indicate the existence of control? I. Possessing existing rights that give the current ability to direct the relevant activities.
II) Shared power in the governance of financial and operating policies of another entity so as to obtain benefits.
III) The power to govern the operating policies of an entity so as to obtain benefits.
IV) Ownership of more than 50% of the voting power in the subsidiary.
Amicus Curiae Briefs
Amicus Curiae Briefs are legal documents filed in court cases by non-litigants with a strong interest in the subject matter, offering additional information or perspectives for the court's consideration.
Litigation
The process of resolving disputes or conflicts through the court system, involving lawsuits or legal actions.
Interest Groups
Organizations that advocate for the interests of a specific sector or group of people, aiming to influence public policy or legislation.
National Rifle Association (NRA)
A prominent advocacy group in the United States, dedicated to protecting gun rights and influencing firearm policy.
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