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.

Question

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The Answer of 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.

If an Investor Entity Owns More Than Half of the Voting