Start learning →

Which of these is NOT listed as evidence of significant influence?

ABoard representation
BSharing a common auditor
CMaterial transactions
DExchange of managers
Answer & Solution
Correct answer: B. Sharing a common auditor
Board seats, policy participation, material dealings, managerial interchange and technical information are the recognised indicators; a shared auditor is not one.
Practise this question with Quill — CA Inter →

Keep practising AS 23 Investments in Associates

Browse all AS 23 Investments in Associates questions for CA Inter, or explore more Accounting topics.

Start a AS 23 Investments in Associates lesson →
Related questions