財會知識的學習需要日積月累，在掌握了ACCA考試的內(nèi)容，學員還需要消化知識點去運用。ACCA考試要學習的內(nèi)容有很多，學習ACCA考試知識點IAS28 Associates怎么理解？

ACCA考試知識點IAS28 Associates要學習的內(nèi)容有很多，在備考的時候，學員掌握知識點的內(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知識點的學習是幫助學員更好掌握ACCA的基本知識點，如果學員還有更多想要學習的內(nèi)容，可以者添加融躍教育老師微信（rongyuejiaoyu）。