特許公認會計師公會(The Association of Chartered Certified Accountants）簡稱ACCA，成立于1904年，是目前世界上領先的專業會計師團體，也是國際學員最多、學員規模發展最快的專業會計師組織。今天我們要看的就是ACCA考試中P2科目的模擬試題，希望大家能從做題過程中提升自己。

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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