精选优质文档-倾情为你奉上ACCA F7 中英语对照An introduction to Group Accounts 1 Definition of a groupA subsidiary company is any company which is controlled by another company.Per IFRS 10, Consolidated Financial Statements, an investor controls an investee if and only if the investor has all of the following elements:Power over the investee, i.e. the investor has the ability to direct the relevant activitiesExposure, or rights, to variable returns from its involvement with the investee
