Paragraph 9 of AASB 12/IFRS 12 Disclosure of Interests in Other

Multiple Choice

Paragraph 9 of AASB 12/IFRS 12 Disclosure of Interests in Other Entities provides the following examples of situations where it is necessary to disclose significant judgements and assumptions in relation to subsidiaries

A) where an entity does not control another entity but it holds more than half of the voting rights in the other entity.
B) where an entity controls another entity but it holds less than half of the voting rights of the other entity.
C) where an entity is an agent or a principal.
D) all of the options are correct.