财会知识的学习需要日积月累，在掌握了ACCA考试的内容，学员还需要消化知识点去运用。ACCA考试要学习的内容有很多，学习ACCA考试知识点IAS28 Associates怎么理解？
ACCA考试知识点IAS28 Associates要学习的内容有很多，在备考的时候，学员掌握知识点的内容可以更好的通过考试。下面是融跃小编给大家总结的知识点内容：
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 记录
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）。
