Associated undertaking: Difference between revisions
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''UK | ''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. | 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. | ||
== See also == | == See also == | ||
* [[Affiliated company]] | |||
* [[Associated company]] | * [[Associated company]] | ||
* [[Equity method]] | |||
* [[Subsidiary]] | |||
* [[Undertaking]] | |||
[[Category:Accounting,_tax_and_regulation]] |
Latest revision as of 21:44, 14 October 2020
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.