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| A method of accounting for an associated undertaking in a group of companies.
| | ''Law''. |
| | | A negative form of injunction. |
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| The purpose is to include in the consolidated group accounts: (1) the cost of the investment plus (2) the appropriate proportionate share of post-acquisition profits.
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| == See also == | | == See also == |
| * [[Associated undertaking]] | | * [[Injunction]] |
| * [[Consolidated group accounts]]
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| * [[Consolidation]]
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| * [[Equity]]
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| [[Category:Accounting,_tax_and_regulation]]
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Revision as of 14:20, 23 October 2012
Law.
A negative form of injunction.
See also
