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| International Chairman | 6038 | No
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| Apr 2002 | 23 years | |
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Quote ="Bullseye"Define "influence". Like I said it depends on whether his shareholding is enough to have any influence. If not then no big deal. If yes then no ">deal.'"
This a defintion of "significant influence" which is used for accounting purposes.
Significant Influence
The existence of the ability to exercise significant influence is an important concept in relation to this standard. It is one of the two criteria stipulated in the definition of a related party, which when present would, for the purposes of this standard, make one party related to another. In other words, for the purposes of this standard, if one party is considered to have the ability to exercise significant influence over another, then the two parties are considered to be related.
The existence of the ability to exercise significant influence may be evidenced in one or more of the following ways :
By representation on the board of directors of the other entity;
By participation in the policy-making process of the other entity;
By having material intercompany transactions between two entities;
By interchange of managerial personnel between two entities; or
By dependence on another entity for technical information
Significant influence may be gained through agreement, by statute, or by means of share ownership. Under the provisions of IAS 24, similar to the presumption of significant influence under IAS 28, an entity is deemed to possess the ability to exercise significant influence if it directly or indirectly through subsidiaries holds 20% or more of the voting power of another entity (unless it can be clearly demonstrated that despite holding such voting power the investor does not have the ability to exercise significant influence over the investee).
Conversely, if an entity, directly or indirectly through subsidiaries, owns less than 20% of the voting power of another entity, it is presumed that the investor does not possess the ability to exercise significant influence (unless it can be clearly demonstrated that the investor does have such an ability despite holding less than 20% of the voting power).
Further, while explaining the concept of significant influence, IAS 28 also clarifies that “a substantial or majority ownership by another investor does not necessarily preclude an investor from having significant influence” (emphasis added).
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Quote ="Bullseye"Define "influence". Like I said it depends on whether his shareholding is enough to have any influence. If not then no big deal. If yes then no ">deal.'"
This a defintion of "significant influence" which is used for accounting purposes.
Significant Influence
The existence of the ability to exercise significant influence is an important concept in relation to this standard. It is one of the two criteria stipulated in the definition of a related party, which when present would, for the purposes of this standard, make one party related to another. In other words, for the purposes of this standard, if one party is considered to have the ability to exercise significant influence over another, then the two parties are considered to be related.
The existence of the ability to exercise significant influence may be evidenced in one or more of the following ways :
By representation on the board of directors of the other entity;
By participation in the policy-making process of the other entity;
By having material intercompany transactions between two entities;
By interchange of managerial personnel between two entities; or
By dependence on another entity for technical information
Significant influence may be gained through agreement, by statute, or by means of share ownership. Under the provisions of IAS 24, similar to the presumption of significant influence under IAS 28, an entity is deemed to possess the ability to exercise significant influence if it directly or indirectly through subsidiaries holds 20% or more of the voting power of another entity (unless it can be clearly demonstrated that despite holding such voting power the investor does not have the ability to exercise significant influence over the investee).
Conversely, if an entity, directly or indirectly through subsidiaries, owns less than 20% of the voting power of another entity, it is presumed that the investor does not possess the ability to exercise significant influence (unless it can be clearly demonstrated that the investor does have such an ability despite holding less than 20% of the voting power).
Further, while explaining the concept of significant influence, IAS 28 also clarifies that “a substantial or majority ownership by another investor does not necessarily preclude an investor from having significant influence” (emphasis added).
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| Rank | Posts | Team |
| International Star | 312 | No
Team
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| Joined | Service | Reputation |
| Sep 2010 | 14 years | |
| Online | Last Post | Last Page |
| Mar 2021 | Mar 2020 | LINK |
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| Quote ="colly226"Does anybody know or has it been mentioned anywhere, when season tickets are being sold again.
Is the office/shop open this week?'"
Its a good question, I had been thinking the same thing on the way home from the match. Are we open for trading? My lottery is now either due or overdue. | | | |
| Rank | Posts | Team |
| Club Coach | 9554 | No
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Selected |
| Joined | Service | Reputation |
| Jun 2005 | 20 years | |
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| Feb 2025 | Nov 2024 | LINK |
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Quote ="BeechwoodBull"Its a good question, I had been thinking the same thing on the way home from the match. Are we open for trading? My lottery is now either due or ">overdue.'"
Stopped paying lottery at point we got liquidated. Afaik they stopped collecting it at that point.
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Quote ="BeechwoodBull"Its a good question, I had been thinking the same thing on the way home from the match. Are we open for trading? My lottery is now either due or ">overdue.'"
Stopped paying lottery at point we got liquidated. Afaik they stopped collecting it at that point.
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| Club Coach | 4013 | No
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| Mar 2005 | 20 years | |
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| Feb 2025 | Feb 2025 | LINK |
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Quote ="mat"Stopped paying lottery at point we got liquidated. Afaik they stopped collecting it at that ">point.'"
Its in a separate account and as a charity type lottery is not touched by the Administrator and should be up and running again soon I hope!
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Quote ="mat"Stopped paying lottery at point we got liquidated. Afaik they stopped collecting it at that ">point.'"
Its in a separate account and as a charity type lottery is not touched by the Administrator and should be up and running again soon I hope!
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| Rank | Posts | Team |
| International Star | 312 | No
Team
Selected |
| Joined | Service | Reputation |
| Sep 2010 | 14 years | |
| Online | Last Post | Last Page |
| Mar 2021 | Mar 2020 | LINK |
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TO BE FIXED |
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| Quote ="Blotto"Its in a separate account and as a charity type lottery is not touched by the Administrator and should be up and running again soon I hope!'"
Thanks for that, might just take a ride up and see if theres anyone about. Might be a bit like the Marie Celeste! | | | |
| Rank | Posts | Team |
| Club Coach | 4013 | No
Team
Selected |
| Joined | Service | Reputation |
| Mar 2005 | 20 years | |
| Online | Last Post | Last Page |
| Feb 2025 | Feb 2025 | LINK |
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Quote ="BeechwoodBull"Thanks for that, might just take a ride up and see if theres anyone about. Might be a bit like the Marie Celeste!'"
Well I believe the Ghost of Stuart Duffy still haunts the place  icon_eek.gif" alt="icon_eek.gif" title="Shocked" /> but don't tell M E as he might be tempted to do an exorcism icon_biggrin.gif" alt="icon_biggrin.gif" title="Very Happy" /> |
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Quote ="BeechwoodBull"Thanks for that, might just take a ride up and see if theres anyone about. Might be a bit like the Marie Celeste!'"
Well I believe the Ghost of Stuart Duffy still haunts the place icon_eek.gif" alt="icon_eek.gif" title="Shocked" /> but don't tell M E as he might be tempted to do an exorcism icon_biggrin.gif" alt="icon_biggrin.gif" title="Very Happy" /> | |
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icon_eek.gif" alt="icon_eek.gif" title="Shocked" /> but don't tell M E as he might be tempted to do an exorcism 
