Consolidated financial statements（合并范圍）是什么_2021年ACCA考試FR知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：孫茜2021-09-22 10:19:34

世上本沒有笨的人，只有不勤奮的人。既然選擇備考，那么就請(qǐng)大家要好好復(fù)習(xí)，小編給大家整理了一些ACCA考試FR科目知識(shí)點(diǎn)，同學(xué)們快拿記下來吧！

【內(nèi)容導(dǎo)航】

Consolidated financial statements 合并范圍

【知識(shí)點(diǎn)】

Consolidated financial statements 合并范圍

· IFRS 10 states an investor controls an investee when the investor is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee

· Power can be obtained directly from ownership of the majority of voting rights or can be derived from other rights, such as:

Rights to appoint or remove key management personnel who can direct the relevant activities

Rights to direct the investee to enter into transactions for the benefit of the investor

Other right, such as those specified in a management contract

· Exclusion of a subsidiary from consolidation

The rules on exclusion of subsidiaries from consolidation are necessarily strict

Petre owns 100% of the share capital of the following companies. The directors are unsure of whether the investments should be consolidated.

正在備考的小伙伴們要堅(jiān)持按照學(xué)習(xí)計(jì)劃去執(zhí)行，一步一個(gè)腳印，鞏固基礎(chǔ)，扎實(shí)學(xué)習(xí)！以上就是東奧小編為大家準(zhǔn)備的ACCA考試相關(guān)知識(shí)點(diǎn)了，希望對(duì)大家能夠有所幫助。

注：以上內(nèi)容來自Crystal老師基礎(chǔ)班第63講

(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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