Associated undertaking: Difference between revisions

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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.

See also