懂经济的英语达人帮忙解释下这段话的意思.看不懂1.ControlandsignificantinfluenceOurreviewscontinuedtoidentifycaseswherereportingentitieshavenotconsolidatedtheircontrolledentitieseventhoughtheownershipinterest

Question

懂经济的英语达人 帮忙解释下这段话的意思.看不懂
1.Control and significant influenceOur reviews continued to identify cases where reporting entities have notconsolidated their controlled entities even though the ownership interest hasbeen as high as 90%.Although one aspect of decision making may be sharedwith other parties,directors should have regard to the overall substance of sucharrangements in determining whether there is control.The overall substance of relationships should also be considered in determiningwhether there is significant influence over an investee and equity accounting isrequired.There is a presumption that significant influence exists where 20% ormore of the voting power is held.Required:Discuss reasons why companies might seek to avoid consolidation and equityaccounting requirements of Australian accounting standards

Answer 1

控制和重大影响的评论继续查明案件在报告实体没有巩固其控制的实体的所有权虽然已经高达90%.虽然一方面决策可以共享同其他各方,应考虑整体的物质,这样的安排,确定是否有控制.整体实质关系也应考虑在确定是否有重大影响的投资和股权会计需要.有一种假设认为,重大影响的存在,至少20%的投票权举行.要求：讨论为什么公司可能寻求避免合并和股权会计制度规定的会计准则.= =我不知道该怎么说.有一种东西叫做百度翻译机.