Associated undertaking: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson m (Layout.) |
imported>Doug Williamson m (Add link to Undertaking.) |
||
Line 7: | Line 7: | ||
* [[Associated company]] | * [[Associated company]] | ||
* [[Equity method]] | * [[Equity method]] | ||
* [[Undertaking]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] |
Revision as of 09:28, 7 February 2018
UK group accounting.
An undertaking in which another undertaking included in the consolidation has a participating interest, and over whose operations and financial policy it exercises a significant influence, and which is not a subsidiary or a joint venture.