Associated undertaking: Difference between revisions
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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 == | ||
* [[Associated company]] | * [[Associated company]] | ||
Revision as of 15:42, 29 July 2013
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.
