https://gdpark.blog/tags/significant-influence/Recent content in Significant-Influence on gdpark.blogHugoenMon, 06 Jan 2025 00:00:00 +0000https://gdpark.blog/posts/cfa-l2-28-investments-in-financial-assets/Sun, 05 Jan 2025 00:00:00 +0000https://gdpark.blog/posts/cfa-l2-28-investments-in-financial-assets/A casual breakdown of the three types of intercorporate investments — financial assets, associates, and subsidiaries — and how to tell them apart on exams and in real life.https://gdpark.blog/posts/cfa-l2-29-equity-method-accounting-fundamentals/Mon, 06 Jan 2025 00:00:00 +0000https://gdpark.blog/posts/cfa-l2-29-equity-method-accounting-fundamentals/A breakdown of why associate stocks skip fair-value measurement and how the equity method pipes B’s net income straight into A’s books to close the dividend-manipulation loophole.