Under IFRS, significant influence over an investee is presumed to exist only when an investor has: A.

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Under IFRS, significant influence over an investee is presumed to exist only when an investor has:

A. The power to govern the financial and operating policies.

B. Ownership of 20 per cent or more of the voting rights.

C. Ownership of 10 per cent or more of the voting rights.

D. Ownership of more than 50 per cent of the voting rights.

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