Examlex
How is slag separated from molten ore in a blast furnace?
Significant Influence
The power to participate in the financial and operating policy decisions of an investee, but not control them, typically associated with ownership of 20%-50% of voting stock.
IAS 28
An International Accounting Standard that prescribes the accounting for investments in associates and sets the requirements for the application of the equity method when accounting for investments in associates and joint ventures.
Non-Strategic Investments
Investments made by a company that are not part of its core operations or strategic plan.
Significant Influence Investments
Investments where the investor has the power to participate in the financial and operating policy decisions of the investee but does not control or jointly control the entity.
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