學(xué)習(xí)ACCA考試知識點(diǎn)IAS28 Associates怎么理解?

財(cái)會知識的學(xué)習(xí)需要日積月累,在掌握了ACCA考試的內(nèi)容,學(xué)員還需要消化知識點(diǎn)去運(yùn)用。ACCA考試要學(xué)習(xí)的內(nèi)容有很多,學(xué)習(xí)ACCA考試知識點(diǎn)IAS28 Associates怎么理解?

ACCA考試知識點(diǎn)IAS28 Associates要學(xué)習(xí)的內(nèi)容有很多,在備考的時(shí)候,學(xué)員掌握知識點(diǎn)的內(nèi)容可以更好的通過考試。下面是融躍小編給大家總結(jié)的知識點(diǎn)內(nèi)容:


1、definition

an entity which the investor has significant influence over it

is neither a subsidiary nor a joint venture of the investor

2、significant influence

definition:Significant influence is the power to participate in, but not control, the financial and operating policy decisions of an entity.

evidence:

representation on the board of directors, which allows the investing entity to participate in policy decisions

A holding between 20% and 50% of the voting power

3、accounting

a)equity method

principle:post-investment 得到的收益按 proportion 記錄

consolidated SOFP:The investment in the associate

consolidated SOPL&OCI

b)adjustment

Dividends received from the associate:must be removed from the consolidated statement of profit or loss.

Transactions and balances between the associate and the parent company:not eliminated from the consolidated financial statements because the associate is not a part of the group.

the group share of nay unrealised profit arising on transactions between the group and the associate .

以上就是融躍教育小編對ACCA考試內(nèi)容的分析!ACCA知識點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識點(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)。