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Thuật ngữ IFRS: Significant influence
Ảnh hưởng đáng kể
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 365
Cập nhật: 29/11/2024
Significant influence là gì?
Significant influence (Ảnh hưởng đáng kể) được định nghĩa là Là quyền tham gia của nhà đầu tư vào việc đưa ra các quyết định về chính sách tài chính và chính sách hoạt động của bên được đầu tư nhưng không kiểm soát hoặc đồng kiểm soát các chính sách đó.
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