Significant Influence Definition | Becker
Accounting Dictionary
Significant Influence
Significant influence is presumed when an investor owns 20 percent to 50 percent of an investee's voting stock. Significant influence can occur even if an investor owns less than 20 percent, but it is not presumed. See also cost method and equity method and control.
Related Terms:
Cost Method [FARBAR]Equity Method [FARBAR]Control [FARBAR]Back to Dictionary