significant influence
Definition
Influence exerted (or presumed to be exerted) by a firm over a second firm whose 20 to 50 percent of shares are owned by the first firm. Significant influence usually translates into participation in the financial and operating policies without necessarily having full control over them. Firms holding such equity stakes are required to declare and account for them in their financial statements.
significant influence is in the Accounting & Auditing, Banking, Commerce & Finance and Corporate, Commercial, & General Law subjects.
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