Examlex
What are the uses of a scope document?
Significant Influence
The power to participate in the financial and operating policy decisions of an investee but not control them.
Significant Influence
A level of control or impact an investor has over an investee, typically indicated by ownership of 20% to 50% of voting shares, allowing influence over business decisions without full control.
Intercompany Transactions
Financial transactions occurring between two divisions or subsidiaries within the same parent company.
Strategic Investment
An investment made by a company to build a lasting interest in a related company to help further business objectives.
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