Purpose - The purpose of this study is to examine the process of determining control in a situation where investors hold less than a majority of the voting rights of the investee through case. Design/methodology/approach - In this study, the various and complex considerations presented in K-IFRS 1110 ‘Consolidated Financial Statements’ were systematically classified and stratified. Findings - First, the agreement to delegate voting rights does not necessarily have to be documented, but it can be said to be substantive rights right only if it is not of the nature that one party can discontinue at any time. Second, if it is clear that investors do not have power due to the relative size of voting rights and the degree of stock dispersion, there is no need to review the past shareholders' meeting resolutions and additional facts and circumstances. Research implications or Originality - This study expects to minimize errors in applying the standards by classifying and stratifying the various considerations presented in K-IFRS 1110 into first and subsequent considerations. In addition, it is expected to contribute to reducing practical confusion in determining control by presenting a step-by-step review through case on whether or not to have power to judge control when holding voting rights of less than a majority.
Ⅱ. 기업회계기준서 제1110호에 따라 지배력 유무 판단시 힘의 보유 여부를 평가하기 위해 고려할 사항
Ⅲ. 과반수 미만 의결권 보유시 지배력 판단 사례
Ⅳ. 힘의 보유 유무에 대한 단계별 검토