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Special Purpose Entity

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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

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The expert examines special purpose entity.

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c

A company should consolidate an SPV or SPE if:
(i) it is ...

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