Keyword Analysis & Research: significant influence
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2.1 Significant influence presumption - Viewpoint
https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/equity_method_of_accounting/Equity_method_account/chapter_2/21_significant_influence_presumption.html
WEBThe presumption of significant influence is based on ownership of outstanding securities whose holders have current, not potential, voting privileges. An investor would generally disregard potential voting privileges that may become available in the future (e.g., call options or convertible instruments).
DA: 99 PA: 59 MOZ Rank: 22
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Significant influence definition — AccountingTools
https://www.accountingtools.com/articles/significant-influence
WEBApr 9, 2024 · Significant influence is the power to participate in the operating and financial policy decisions of an entity; it is not control over those policies. If an investor holds at least 20 percent of the voting power of an investee, the investor is presumed to have significant influence.
DA: 72 PA: 7 MOZ Rank: 65
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Significant Influence - Meaning, Examples, Indicators, Vs Control
https://www.wallstreetmojo.com/significant-influence/
WEBMar 26, 2024 · Significant influence denotes the capacity to engage in an investee’s financial and operational policy choices without sole or joint control. As an investor’s stake surpasses the threshold, this influence permits an indirect impact on a company, contingent on diverse factors.
DA: 55 PA: 88 MOZ Rank: 14
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Associates and Significant Influence (IAS 28) - IFRScommunity.com
https://ifrscommunity.com/knowledge-base/associates-significant-influence/
WEBLast updated: 5 October 2023. IAS 28 defines an associate as an entity over which an investor holds significant influence. This significant influence allows the investor to take part in the financial and operating policy decisions of the investee without having control or joint control over those policies.
DA: 70 PA: 16 MOZ Rank: 44
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2.2 Other indicators of significant influence - Viewpoint
https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/equity_method_of_accounting/Equity_method_account/chapter_2/22_other_indicators_of_significant_influence.html
WEBFeb 29, 2024 · 2.2 Other indicators of significant influence. Publication date: 29 Feb 2024. us Equity method of accounting guide. The determination of significant influence is not limited to the evaluation of voting interests and the level of …
DA: 80 PA: 29 MOZ Rank: 1
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12.8 Equity method - Viewpoint
https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/ifrs_and_us_gaap_sim/ifrs_and_us_gaap_sim_US/chapter_12_consolida_US/12_8_equity_method.html
WEB12.8.1 Equity method—significant influence. Under US GAAP and IFRS Accounting Standards, an investor should generally apply the equity method of accounting when the investor does not control the investee but has the ability to exercise significant influence.
DA: 51 PA: 60 MOZ Rank: 75
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Center for Plain English Accounting - AICPA
https://us.aicpa.org/content/dam/aicpa/interestareas/centerforplainenglishaccounting/resources/2022/56175896-cpea-report-september-2022-equity-method-accounting.pdf
WEBSeptember 21, 2022. Center for Plain English Accounting. AICPA’s National A&A Resource Center. Determining “Significant Influence” for Equity Method Investees It’s Not Just Owning 20% of the Stock. By: Robert Durak, CPA.
DA: 94 PA: 71 MOZ Rank: 46
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Significant Influence: Meaning, Percentage, Control Vs Influence, …
https://www.ifrsmeaning.com/significant-influence-meaning-percentage-control-vs-influence-the-equity-method-and-examples/
WEBFeb 24, 2021 · Significant Influence: Understanding Its Meaning. In the financial and business context, the term “Significant Influence” refers to the power that one entity may have to intervene in another’s financial and operating policies.
DA: 10 PA: 1 MOZ Rank: 38
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IAS 28 — Investments in Associates (2003) - IAS Plus
https://www.iasplus.com/en/standards/ias/ias28
WEBNov 28, 2012 · Associate: an entity in which an investor has significant influence but not control or joint control. Significant influence: power to participate in the financial and operating policy decisions but not control them.
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IAS 28 — Investments in Associates and Joint Ventures (2011)
https://www.iasplus.com/en/standards/ias/ias28-2011
WEBSignificant influence. Where an entity holds 20% or more of the voting power (directly or through subsidiaries) on an investee, it will be presumed the investor has significant influence unless it can be clearly demonstrated that this is not the case.
DA: 56 PA: 74 MOZ Rank: 56
