Search Definitions

An investor controls an investee when the investor is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the …

An entity with decision-making rights that is either a principal or an agent for other parties. …

A parent and its subsidiaries . …

An entity that: (a) obtains funds from one or more investors for the purpose of providing those investor(s) with investment management services; (b) commits to its investor(s) that its business purpose is to invest funds solely for returns from capital …

Equity in a subsidiary not attributable, directly or indirectly, to a parent . …

An entity that controls one or more entities. …

Existing rights that give the current ability to direct the relevant activities . …

Rights designed to protect the interest of the party holding those rights without giving that party power over the entity to which those rights …

For the purpose of this Standard, relevant activities are activities of the investee that significantly affect the investee’s returns. …

Rights to deprive the decision maker of its decision-making authority. …