2
قرارداد و اسناد تجاری::
تاثیر قابل ملاحظه
significant influence are now the same as those given in IASs 27, 28 and 31.
(ii) Has an interest in the entity that gives it significant influence over the
Significant influence is the power to participate in the financial and operating
(b) Entities with joint control or significant influence over the entity
accounts Subsidiary Control Full consolidation Associate Significant influence Equity accounting Investment which is
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