Definition of “Control”โ€‹ under IFRS 10 By Adil Khan Manager Audit and Assurance Services,Mazars Abu Dhabi, UAE   This article focuses exclusively on the definition of โ€œthe Controlโ€ as defined under IFRS 10 โ€œConsolidated Financial Statementsโ€. The change to the definition of control in IFRS…