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Accounting Standards Interpretations 24: Definition of ‘Control’

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In case an enterprise is controlled by two enterprises - one controls by virtue of ownership of majority of the voting power of that enterprise and the other controls, by virtue of an agreement or otherwise, the composition of the board of directors so as to obtain economic benefits from its activities - whether in such a case both the controlling enterprises should consolidate the financial statements of the first mentioned enterprise. | Accounting Standards Interpretations 24: Definition of ‘Control’