微信扫一扫
实时资讯全掌握
Which 3 of the following options are key elements of the IAS 28 definition of an associate. A. It is not a trade investment. B. It is not a joint venture. C. There is significant influence by the investor. D. Presumed to have a significant influence if the investor holds more than 20% of the voting rights of the company. E. It is an incorporated entity. |