Fundamentals of Advanced Accounting 5th Edition by Joe Ben Hoyle,Thomas Schaefer,Timothy Doupnik

Exercise 13

Which of the following does not indicate an investor company's ability to significantly influence an investee
A) Material intra-entity transactions.
B) The investor owns 30 percent of the investee but another owner holds the remaining 70 percent.
C) Interchange of personnel.
D) Technological dependency.