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1 controlling company accounting
учет учет контролирующей [материнской\] компании* (методы учета, применяемые при существовании материнской и дочерней компаний; если материнской компании принадлежит более 50% голосующих акций дочерней компании, то составляется консолидированная отчетность, в которой применяется метод долевого участия; если материнской компании принадлежит менее 50% акций, то, даже если этого достаточно для контроля над дочерней компании, консолидированная отчетность не составляется)Syn:See:Англо-русский экономический словарь > controlling company accounting
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2 controlling company accounting
Универсальный англо-русский словарь > controlling company accounting
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3 subsidiary company accounting
учет бухгалтерский учет по дочерним компаниям* (составление дочерней компанией отдельной финансовой отчетности, которая затем включается в консолидированную отчетность группы)See:Англо-русский экономический словарь > subsidiary company accounting
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4 parent accounting
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5 subsidiary corporation
эк., юр. дочерняя корпорация (корпорация, которая находится под контролем головной корпорации)Ant:Англо-русский экономический словарь > subsidiary corporation
См. также в других словарях:
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holding company — see company Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. holding company … Law dictionary
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