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IAS 28 investment in associate and JVs

This topic has 1 reply, 2 voices, and was last updated 4 years ago by Stephen Widberg.

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April 17, 2021 at 10:32 am #618012
Noah098
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sir is it possible that an investor has more than 20% stake in a company but still does not have significant influence?
April 18, 2021 at 12:18 pm #618097
Stephen Widberg
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Yes.
If investor A has 51% and Investor B has 49%, then Investor A has control and can choose all if its friends and family to be directors. Investor B will have no SI.
Associate status would be if Investor A has 25% all the other investors have very small stakes.
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