IAS 28Chapter 2Lesson 1
Significant influence: a rebuttable 20% presumption and indicators
Step 1 of 6Learning objectives
Go deeper+1 deeper insight · +1 point of attention
Significant influence is the power to participate in the investee's policy decisions: 20% of the voting rights make it presumed, but the presumption can be rebutted, and indicators or potential voting rights refine it.
35 minNot started
Learning objectives
- Define significant influence and distinguish it from control.
- Apply the 20% presumption as a rebuttable presumption, never as an automatic threshold.
- Assess a set of facts using the indicators and potential voting rights.