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Accounting Control

Broadly speaking, control is the power/ authority to direct and manage (people's behavior, course of events, things, etc.) In accounting,...

Control

Broadly speaking, control is the power/ authority to direct and manage (people's behavior, course of events, things, etc.) In accounting,...

Variable Returns

The returns that are not fixed (by contract or contractual arrangements) and have the potential to vary depending on how...

Control of an Investee

An investor controls an investee when the former has power over the latter. Control is also manifested in the exposure...