特許公認(rèn)會(huì)計(jì)師公會(huì)(The Association of Chartered Certified Accountants）簡(jiǎn)稱ACCA，成立于1904年，是目前世界上領(lǐng)先的專業(yè)會(huì)計(jì)師團(tuán)體，也是國(guó)際學(xué)員最多、學(xué)員規(guī)模發(fā)展最快的專業(yè)會(huì)計(jì)師組織。今天我們要看的就是ACCA考試中P2科目的模擬試題，希望大家能從做題過程中提升自己。

Question：T owns 19 % of the shares of K.

Which of the following statements most accurately sums up IAS 28's assumption about their relationship?

A. K is assumed to not be an associated company of T.

B. K is assumed to be an associated company of T.

C. K is certain to be an associated company of T.

D. K is certainly not an associated company of T.

The correct answer is: K is assumed not to be an associated company of T.

The key to associate status is the ability of the investing company to be able to exercise significant influence over the company it has invested in.

IAS 28 has a rebuttable presumption that a holding of 20% gives this.

IAS 28 also recognises however that significant influence can sometimes be achieved with a smaller investment.

備考之路漫長(zhǎng)艱辛，需要大家持之以恒，每天要進(jìn)行復(fù)習(xí)，切忌三天打魚兩天曬網(wǎng)，幫考網(wǎng)會(huì)一直在您的身邊，支持您，陪伴您。祝愿大家早日功成名就?。。?span lang="EN-US">