AcquirerVotingNegativeUpstreamInvestmentDownstreamFalseConsolidatedEquityMethodBusinessUnrelatedInvestor'sInterestJointVentureRelevantActivitiesPubliclyTrueSubstantiveSubsidiarySignificantInfluenceJudgmentJointOperationsAcquireeFairValueGoodwillCostMethodAcquirerVotingNegativeUpstreamInvestmentDownstreamFalseConsolidatedEquityMethodBusinessUnrelatedInvestor'sInterestJointVentureRelevantActivitiesPubliclyTrueSubstantiveSubsidiarySignificantInfluenceJudgmentJointOperationsAcquireeFairValueGoodwillCostMethod

IFRS-O - Call List

(Print) Use this randomly generated list as your call list when playing the game. There is no need to say the BINGO column name. Place some kind of mark (like an X, a checkmark, a dot, tally mark, etc) on each cell as you announce it, to keep track. You can also cut out each item, place them in a bag and pull words from the bag.


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  1. Acquirer
  2. Voting
  3. Negative
  4. Upstream
  5. Investment
  6. Downstream
  7. False
  8. Consolidated
  9. Equity Method
  10. Business
  11. Unrelated Investor's Interest
  12. Joint Venture
  13. Relevant Activities
  14. Publicly
  15. True
  16. Substantive
  17. Subsidiary
  18. Significant Influence
  19. Judgment
  20. Joint Operations
  21. Acquiree
  22. Fair Value
  23. Goodwill
  24. Cost Method