財會知識的學習需要日積月累，在掌握了ACCA考試的內容，學員還需要消化知識點去運用。ACCA考試要學習的內容有很多，學習ACCA考試知識點IAS28 Associates怎么理解？
ACCA考試知識點IAS28 Associates要學習的內容有很多，在備考的時候，學員掌握知識點的內容可以更好的通過考試。下面是融躍小編給大家總結的知識點內容：
1、definition
an entity which the investor has significant influence over it
is neither a subsidiary nor a joint venture of the investor
2、significant influence
definition:Significant influence is the power to participate in, but not control, the financial and operating policy decisions of an entity.
evidence:
representation on the board of directors, which allows the investing entity to participate in policy decisions
A holding between 20% and 50% of the voting power
3、accounting
a）equity method
principle:post-investment 得到的收益按 proportion 記錄
consolidated SOFP:The investment in the associate
consolidated SOPL&OCI
b）adjustment
Dividends received from the associate:must be removed from the consolidated statement of profit or loss.
Transactions and balances between the associate and the parent company:not eliminated from the consolidated financial statements because the associate is not a part of the group.
the group share of nay unrealised profit arising on transactions between the group and the associate .
以上就是融躍教育小編對ACCA考試內容的分析！ACCA知識點的學習是幫助學員更好掌握ACCA的基本知識點，如果學員還有更多想要學習的內容，可以者添加融躍教育老師微信（rongyuejiaoyu）。
