【单选题】IFRS 10 Consolidated Financial Statements provides a definition of control and identifies three separate elements of control. Which of the following is NOT one of these elements of control?
A.
The power to participate in the financial and operating policies of the investee
B.
The ability to use its power over the investee to affect the amount of the investor's returns
C.
Power over the investee
D.
Exposure to, or rights to, variable returns from its involvement with the investee
【单选题】IFRS 10 Consolidated Financial Statements provides a definition of control and identifies three separate elements of control. Which of the following is NOT one of these elements of control?
A.
Power over the investee
B.
The power to participate in the financial and operating policies of the investee
C.
Exposure to, or rights to, variable returns from its involvement with the investee
D.
The ability to use its power over the investee to affect the amount of the investor's returns