Subsidiary（子公司）是什么_2023年ACCA考試SBR知識點(diǎn)
沒人嘲笑你的夢想，他們只是嘲笑你的實(shí)力。ACCA考試有15門，同學(xué)們需能通過13門才能獲得ACCA證書。在備考期間同學(xué)們需嚴(yán)格執(zhí)行備考計劃，鞏固基礎(chǔ)知識點(diǎn)。今天東奧小編為大家整理了SBR科目Subsidiary（子公司）相關(guān)知識點(diǎn)，讓我們從基礎(chǔ)出發(fā)，趕緊學(xué)起來吧。
【內(nèi)容導(dǎo)航】
Subsidiary-子公司
【知識點(diǎn)】
Subsidiary-子公司
Subsidiary-子公司
? A parent is an entity that has one or more subsidiaries (IFRS 10)
? A subsidiary is an entity that is controlled by another entity (IFRS10)
? Control: An investor controls an investee when the investor has rights to variable returns from its involvement with the investee and has the ability to affect those returns through power over the investee. (IFRS 10)
? Power can be obtained directly from ownership of the majority of voting rights (i.e over 50%) or can be derived from other rights
(a) Right to appoint, reassign or remove key management personnel who can direct the relevant activities
(b) Rights to appoint or remove another entity that directs the relevant activities
(c) Rights to direct the investee to enter into, or veto changes to, transactions for the benefit of the investor
(d) Other rights, such as those specified in a management contract
我們沒有退縮的選擇，只有前進(jìn)的使命。以上就是東奧小編為大家整理的SBR科目考試知識點(diǎn)了，距離3月份ACCA考試時間已經(jīng)越來越近，大家一定要合理安排好自己的備考時間，爭取一次通過。
注：以上來自東奧教研團(tuán)隊(duì)
(本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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