怎么去学习ACCA考试知识点Control？

ACCA考试的知识点有很多，学员在备考的时候就应该重视每一个知识点的学习。ACCA学员在备考的时候，要重视每一个知识点的学习。那么，怎么去学习ACCA考试知识点Control？

ACCA考试知识点Control学起来并不难，在备考的时候，学员要理解所包含的意思，同时还需要把掌握的知识点运用到试题中去才可以。ACCA考试知识点Control包含的知识点主要有以下内容：

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

以上就是融跃教育小编对ACCA考试内容的分析！ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以者添加融跃教育老师微信（rongyuejiaoyu）。