Under IFRS, a sponsoring company must consolidate a special purpose entity (SPE):
a) when the company is the primary beneficiary of SPE
b) only if the company has a > 50% interest in theSPE
c) if the company controls the SPE
d) when the company has voting rights that are disproportionate to its economic interest
A company should consolidate an SPV or SPE if:
(i) it is ...
The expert examines special purpose entity.