Subsidiary（子公司）是什么_2022年ACCA考試SBR知識(shí)點(diǎn)
一杯水，再燙也不要輕易松手，因?yàn)樗墒值哪且豢蹋サ牟恢皇撬?，還有杯子，一份事業(yè)，再難也不要輕易放手，因?yàn)榉攀值哪且豢?，失去的不只是事業(yè)，還有夢(mèng)想，唯有堅(jiān)持！才會(huì)有收獲！ACCA考試科目比較多，分F階段和P階段，備考的過(guò)程中一定要熟練掌握各科目知識(shí)要點(diǎn)，今天東奧小編為大家整理了SBR科目知識(shí)點(diǎn)，趕快來(lái)看一下吧。
【內(nèi)容導(dǎo)航】
Subsidiary-子公司
【知識(shí)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
乘風(fēng)破浪會(huì)有時(shí)，直掛云帆濟(jì)滄海。別讓怯弱否定自己，別讓?xiě)v懶誤了青春。一個(gè)人不奮斗不能有所成就，一個(gè)國(guó)家不奮斗不能立足世界，一個(gè)民族不奮斗不能興盛強(qiáng)大。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，距離6月份ACCA考試時(shí)間已經(jīng)越來(lái)越近，大家一定要合理安排好自己的備考時(shí)間，制定好學(xué)習(xí)計(jì)劃，爭(zhēng)取順利上岸。
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)
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