Special Purpose Entity
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
https://brainmass.com/business/accounting/special-purpose-entity-500636
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c
A company should consolidate an SPV or SPE if:
(i) it is ...
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The expert examines special purpose entity.
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