怎么去學(xué)習ACCA考試知識點Control？

ACCA考試的知識點有很多，學(xué)員在備考的時候就應(yīng)該重視每一個知識點的學(xué)習。ACCA學(xué)員在備考的時候，要重視每一個知識點的學(xué)習。那么，怎么去學(xué)習ACCA考試知識點Control？

ACCA考試知識點Control學(xué)起來并不難，在備考的時候，學(xué)員要理解所包含的意思，同時還需要把掌握的知識點運用到試題中去才可以。ACCA考試知識點Control包含的知識點主要有以下內(nèi)容：

IFRS 10 identifies three separate elements of control：

1、have power over the investee

can be obtained directty from ownership of the majority of voting rights

can be derived from other rights：

Rights to appoint, reassign or remove key management personnel who can direct the relevant activities

Rights to appoint or remove another entity that directs the relevant activities

Rights to direct the investee to enter into, or veto changes to, transactions for the benefit of the investor

Other rights, such as those specified in a management contract

2、have rights to variable returns from its involvement with the investee

3、have the ability to use its power over the investee to affect the amount of the investor's returns

以上就是融躍教育小編對ACCA考試內(nèi)容的分析！ACCA知識點的學(xué)習是幫助學(xué)員更好掌握ACCA的基本知識點，如果學(xué)員還有更多想要學(xué)習的內(nèi)容，可以者添加融躍教育老師微信（rongyuejiaoyu）。