alleryStart learning →A passive holder of a joint arrangement stake has no joint control or influence. When does Ind AS 112 still apply?
AIt is a structured entity
BIt is a material stake
CIt is a minority stake
DIt is a listed stake
Answer & Solution
Correct answer: A. It is a structured entity
A participant without joint control is outside the standard unless the interest gives significant influence or is in a structured entity.
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