The degree of influence (over financial and operating affairs (decisions and policies) of an investee) that is considered "significant", but...

In relation to an entity's relationship with an investee, significant influence refers to the power to influence the financial and...

It stands for equity method accounting; an accounting method for treating investments in associates (associate companies). Equity accounting is usually...

An accounting method for treating investments in associates (associate companies). Equity accounting is usually applied where an investor entity holds...

An entity (investee) over which an investor can exercise significant influence (but not control, as is the case with a...