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FR- MAY 2021 – L2 – Q5d – Significant Influence Factors

Identify five factors indicative of significant influence as per IAS 28.

  • IAS 28: Investment in Associates and Joint Ventures defines an associate as an entity over which an investor has significant influence. Significant influence is the power to participate in the financial and operating policy decisions of the investee but not in control or joint control of those policies. Significant influence is presumed to exist where the investor entity holds more than 20% (but not more than 50%) of the voting power of the investee entity. In assessing significant influence, all facts and circumstances are assessed, including the term of exercise of potential voting rights and any other contractual arrangements.
    Identify FIVE (5) factors that are indicative of significant influence.

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BL – Nov 2019 – L1 – SB – Q3b Business Ethics and Corporate Governance-

Identifying the factors that influence ethical behavior in a business environment.

Business ethics is concerned with what is right or wrong practice in the business environment.
Required:
State FOUR factors that influence individual ethical behavior in a business environment. (4 Marks)

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QT – Nov 2015 – L1 – Q1a – Forecasting

State the four factors commonly found in time series data.

State the four (4) factors which may be present in a Time Series Data. (4 Marks)

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FR- MAY 2021 – L2 – Q5d – Significant Influence Factors

Identify five factors indicative of significant influence as per IAS 28.

  • IAS 28: Investment in Associates and Joint Ventures defines an associate as an entity over which an investor has significant influence. Significant influence is the power to participate in the financial and operating policy decisions of the investee but not in control or joint control of those policies. Significant influence is presumed to exist where the investor entity holds more than 20% (but not more than 50%) of the voting power of the investee entity. In assessing significant influence, all facts and circumstances are assessed, including the term of exercise of potential voting rights and any other contractual arrangements.
    Identify FIVE (5) factors that are indicative of significant influence.

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BL – Nov 2019 – L1 – SB – Q3b Business Ethics and Corporate Governance-

Identifying the factors that influence ethical behavior in a business environment.

Business ethics is concerned with what is right or wrong practice in the business environment.
Required:
State FOUR factors that influence individual ethical behavior in a business environment. (4 Marks)

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QT – Nov 2015 – L1 – Q1a – Forecasting

State the four factors commonly found in time series data.

State the four (4) factors which may be present in a Time Series Data. (4 Marks)

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