acc_407_week_5_dq_2_interim_report...

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acc_407_week_5_dq_2_interim_report...

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Case C2-1A. What factor should be considered in determining whether equity-method reporting is appropriate?The "significant influence" criterion - APB 18(ASC323 and 325) 20% rule, an investor holding 20% or more of an investee's voting stock is presumed to have the ability to exercise signi

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