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''UK Group accounting''.   
''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.


See also