Question: Critically evaluate whether the concept of control within business combinations (IFRS-3) and its relationship to Consolidated Financial Statements (IFRS-10) provides an example of what Hines

Critically evaluate whether the concept of control within business combinations (IFRS-3) and its relationship to Consolidated Financial Statements (IFRS-10) provides an example of what Hines (1988) is suggesting in the quote from p. 257. "It seems to me, that your power is a hidden power, because people only think of you as communicating reality, but in communicating reality, you construct reality."

consider the quote given in the question, not the page number

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