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2. Summary - Accounting for investments in US GAAP. 3. Consolidation Associates - Definition. Associate:An enterprise in which the investor has significant influence and which is neither a subsidiary nor a joint venture of the investor.Significant Influence:The power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies. Significant influence is presumed to exist If an investor holds, directly or indirectly (eg9457

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