Business

It is easy to assume that control changes when shares change hands.A parent sells part of a subsidiary. Another investor buys a larger stake. Voting percentages move and the accounting follows.IFRS 10 is more complicated than that.Control depends on rights and decision-making power, not simply the percentage printed beside an...

"Most nonprofits would benefit from being managed more like businesses," Jean-Pierre Conte told IdeaMensch in a September 2026 interview.He had been asked by the site for something he believes that almost nobody agrees with. Conte is the founder and managing partner of his family office, Lupine Crest Capital, and has...