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.
investee holds a seat of associate 董事会。这句话是不是怎么样都是错的 这句话是说 被投资人在他自己公司董事会有席位。是不是这个意思?