BC206 The main changes made by IFRS 10 from the exposure draft ED 10 published in 2008 are:

(a) IFRS 10 includes application guidance on all the following topics:

(i)

the meaning of 'power', 'activities' and 'returns' within the definition of control.

(ii) when assessing control of an investee:

• understanding the purpose and design of an investee.

• different activities of an investee that significantly affect the investee's returns.

• a discussion of rights that give an investor power and protective rights.

• power to direct the activities of an investee without a majority of the voting rights, including potential voting rights.

• contractual and non‑contractual agency relationships.