HI, thank you for the videos.
I have a simple question, but always gets me confused, especially if it comes to the exam.

What should we consider if the % of shares that we have is exactly 50% ; Is it treating as an associate because we dont have majority, or still it goes as subsidiary as we have equal control (unless this is treated as significant influence).

And same thing when we have 20% exactly. Associate or simply investment.

Thank you

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jonathanlecuyer says
December 9, 2020 at 6:57 am
HI, thank you for the videos.
I have a simple question, but always gets me confused, especially if it comes to the exam.
What should we consider if the % of shares that we have is exactly 50% ; Is it treating as an associate because we dont have majority, or still it goes as subsidiary as we have equal control (unless this is treated as significant influence).
And same thing when we have 20% exactly. Associate or simply investment.
Thank you
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