If an Investor Entity Owns More Than Half of the Voting

question 11

Multiple Choice

If an investor entity owns more than half of the voting or potential voting power of an investee and does not account for the investment as a subsidiary, IFRS 12 requires the following disclosure:

• A) the reasons why the ownership of the investee does not constitute control;
• B) the nature of the relationship between the investor and investee;
• C) the significant judgements and assumptions it has made in determining the nature of the interest in the other entity;
• D) the amount of any repayments of borrowings between the investor and investee during the period.

Understand the diversity of excretory structures and their functions across different organisms.

Identify the relationships between excretory structures and the animals in which they are found.

Grasp the concept of waste products in animals and their significance.

Connect waste products with their method of excretion and animal types.

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