In the past entities varied in their application of the control concept (IAS 27 and SIC-12) in circumstances in which a reporting entity controls another entity but holds less than a majority of the voting rights of the entity, and in circumstances involving agency relationships (IFRS 10.IN3)....

Hundreds of thousands of landslides were triggered by the May 12, 2008, Mw 7.9 Wenchuan earthquake in China. A detailed inventory of landslides triggered by the earthquake was prepared based on geographic information systems and remote sensing technology. Visual interpretation of high-resolution...