NO.PZ202304050100001201
问题如下：
(1) In the discussion about using the equity method to account for Bardem’s purchase of Ariana, which statement is most accurate? The statement by:
选项：
A.
Domingues.
B.
Casado concerning joint ventures.
C.
Casado concerning board of directors’ positions.
解释：
Domingues’ statement that Bardem will be required to use the equity method is accurate. The equity method of accounting is required when an investor holds 20% to 50% of the voting rights of an associate unless circumstances clearly demonstrate that the investor cannot exercise significant influence. Holding a seat on the board is a factor to consider, but is not required to demonstrate influence.
选项C在说被投资人在母公司董事会有坐席，这个不也是错误的吗？
