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）。
