The percentage of interest (a) Is used to define the dependency link (b) Is used to decide

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The percentage of interest

(a) Is used to define the dependency link

(b) Is used to decide about the inclusion of a company in the consolidation scope

(c) Reflects the interests that are controlled directly and indirectly

(d) None of these.

AppendixLO1

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Financial Accounting And Reporting A Global Perspective

ISBN: 9781844802500

2nd Edition

Authors: Michel J. Lebas, Herve Stolowy, Michael Lebas

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