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Significant Influence


In relation to an entity’s relationship with an investee, significant influence refers to the power to influence the financial and operating policy decisions of the investee.

This type of influence, however, is limited- i.e., it does not mean control or joint control of such decision making.



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Accounting is the language of business, everywhere, worldwide. It is the means by which virtually every business communicates information about its operations, irrespective of size, scale, objectives, ...
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