influència significativa

Terminologia comptable de les NIIF

• ca
  influència significativa
• es
  influencia significativa
• fr
  influence notable
• en
  significant influence
• norma IAS28; IAS31; IAS24
• Significant influence is the power to participate in the financial and operating policy decisions of an entity, but is not control over those policies. Significant influence may be gained by share ownership, statute or agreement.