Associated undertaking: Difference between revisions
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imported>Doug Williamson m (Spacing) |
imported>Doug Williamson m (Link with Equity method page and categorise page.) |
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== See also == | == See also == | ||
* [[Associated company]] | * [[Associated company]] | ||
* [[Equity method]] | |||
[[Category:Accounting,_tax_and_regulation]] |
Revision as of 21:12, 1 September 2014
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.