Associate(聯(lián)署公司)是什么_2023年ACCA考試SBR知識(shí)點(diǎn)
前路風(fēng)新日暖,萬(wàn)物皆可期待。ACCA考試有15門(mén),同學(xué)們需能通過(guò)13門(mén)才能獲得ACCA證書(shū)。在備考期間同學(xué)們需嚴(yán)格執(zhí)行備考計(jì)劃,鞏固基礎(chǔ)知識(shí)點(diǎn)。今天東奧小編為大家整理了SBR科目Associate(聯(lián)署公司)相關(guān)知識(shí)點(diǎn),準(zhǔn)備報(bào)名的同學(xué)們來(lái)看看吧。
【內(nèi)容導(dǎo)航】
Associate-聯(lián)署公司
【知識(shí)點(diǎn)】
Associate-聯(lián)署公司
Associate-聯(lián)署公司
Definitions: Associate is an entity over which the investor has significant influence.
Significant influence: Normally 20% or more voting power indicates the existence of significant influence, unless it can be demonstrated otherwise.
The existence of significant influence is usually evidenced in one or more of the following ways:
(a) Representation on the board of directors (or equivalent) of the investee
(b) participation in the policy making process
(c) material transactions between investor and investee
(d) interchange of management personnel
(e) provision of essential technical information
熬得住就出眾,熬不住就出局,成功靠的不是豪言壯語(yǔ),而是腳踏實(shí)地的努力。以上就是東奧小編為大家整理的SBR科目考試知識(shí)點(diǎn)了,2023年ACCA考試時(shí)間已經(jīng)公布,同學(xué)們要抓緊時(shí)間學(xué)習(xí)。
注:以上來(lái)自東奧教研團(tuán)隊(duì)
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章,僅供考生學(xué)習(xí)使用,禁止任何形式的轉(zhuǎn)載)