Associated undertaking: Difference between revisions

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* [[Associated company]]
* [[Associated company]]
* [[Equity method]]
* [[Equity method]]
* [[Undertaking]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]

Revision as of 09:28, 7 February 2018

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