firat

For SPE issues

IFRS:
You will need to have control to consolidate. Proper guidelines are not given. Indicators of control:
SPE activities are conducted for the benefit of sponsoring entity
It has decision making powers to obtain benefits
It is able to absorb risk and rewards of SPE
It has residual interest in SPE

GAAP:
Must consolidate if primary beneficiary. Primary beneficiary is one who absorbs major losses, receives major returns or both.
If one entity takes major losses and other entity takes major returns, then entity absorbing major losses must consolidate.

"Is full consolidation same as 100% proportionate consolidation?"

Well then it wouldn't remain proportionate.