c1 kế tập đoàn

What is a group ?

• A parent and a subsidiary

• A parent and its subsidiaries

• A parent and its subsidiaries and associates

• A parent and its subsidiaries and associates and joint

What is a parent ?

• An entity that controls one or more entities

• An entity that has subsidiaries and associates

• An entity that has one subsidiary and some associates

• An entity that has subsidiaries, associates and joint

What is a subsidiary ?

• An entity that is controlled by one or more entities

• An entity that controls other entities

• An entity that is controlled by another entity

• An entity that must have the right to control other

What is control ?

• the power to participate in the financial and operating policy decisions of the investee to obtain benefits from its activities

• the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities

• control does not necessarily mean governing the financial and operating policies of an entity to obtain benefits from its activities

What is significant influence ?

• the power to participate in the financial and operating policy decisions of the investee and control those policies

• the power to participate in the financial and operating policy decisions of the investee but is not control or joint control of those policies

• the power to participate in the financial and operating policy decisions of the investee but may or may not control those policies

What is an associate ?

• an entity over which the investor has significant influence

• an entity over which the investor has the right to control

• an entity over which inventors joint control

What is joint venture ?

• an entity over which the investor has significant influence but is not a subsidiary or an associate of the investor

• an entity in which the investor há no significant influence and is a subsidiary or associate company of the investor

• a contractual agreement between two or more parties to jointly carry out an economic activity, which is jointly controlled by the investors to the joint venture

What is a joint control ?

• the right to jointly govern the financial and operating policies of an economic activity on the basis of contractual agreement

• an arrangement of which two orr more parties share economic benefits