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ACCA考试P2模拟试题：complex groups
特许公认会计师公会(The Association of Chartered Certified Accountants）简称ACCA，成立于1904年，是目前世界上领先的专业会计师团体，也是国际学员最多、学员规模发展最快的专业会计师组织。今天我们要看的就是ACCA考试中P2科目的模拟试题，希望大家能从做题过程中提升自己。
Question：T owns 19 % of the shares of K.
Which of the following statements most accurately sums up IAS 28's assumption about their relationship?
A. K is assumed to not be an associated company of T.
B. K is assumed to be an associated company of T.
C. K is certain to be an associated company of T.
D. K is certainly not an associated company of T.
The correct answer is:K is assumed not to be an associated company of T.
The key to associate status is the ability of the investing company to be able to exercise significant influence over the company it has invested in.
IAS 28 has a rebuttable presumption that a holding of 20% gives this.
IAS 28 also recognises however that significant influence can sometimes be achieved with a smaller investment.
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