The decision on whether a reporting entity can consolidate another entity under GAAP and IFRS should is based on control. IFRS favors a model of control in consolidation, whereas the risk and reward model is&hellip

The decision on whether a reporting entity can consolidate another entity under GAAP and IFRS should is based on control. IFRS favors a model of control in consolidation, whereas the risk and reward model is&hellip