怎么去學(xué)習(xí)ACCA考試知識(shí)點(diǎn)Control？

ACCA考試的知識(shí)點(diǎn)有很多，學(xué)員在備考的時(shí)候就應(yīng)該重視每一個(gè)知識(shí)點(diǎn)的學(xué)習(xí)。ACCA學(xué)員在備考的時(shí)候，要重視每一個(gè)知識(shí)點(diǎn)的學(xué)習(xí)。那么，怎么去學(xué)習(xí)ACCA考試知識(shí)點(diǎn)Control？

ACCA考試知識(shí)點(diǎn)Control學(xué)起來(lái)并不難，在備考的時(shí)候，學(xué)員要理解所包含的意思，同時(shí)還需要把掌握的知識(shí)點(diǎn)運(yùn)用到試題中去才可以。ACCA考試知識(shí)點(diǎn)Control包含的知識(shí)點(diǎn)主要有以下內(nèi)容：

IFRS 10 identifies three separate elements of control：

1、have power over the investee

can be obtained directty from ownership of the majority of voting rights

can be derived from other rights：

Rights to appoint, reassign or remove key management personnel who can direct the relevant activities

Rights to appoint or remove another entity that directs the relevant activities

Rights to direct the investee to enter into, or veto changes to, transactions for the benefit of the investor

Other rights, such as those specified in a management contract

2、have rights to variable returns from its involvement with the investee

3、have the ability to use its power over the investee to affect the amount of the investor's returns

以上就是融躍教育小編對(duì)ACCA考試內(nèi)容的分析！ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以者添加融躍教育老師微信（rongyuejiaoyu）。