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undertaking to be consolidated

См. также в других словарях:

  • subsidiary undertaking — For accounting purposes, a company is required to prepare consolidated accounts for itself and every undertaking (including an unincorporated association) which is its subsidiary undertaking . Parent and subsidiary undertakings are defined in… …   Law dictionary

  • exemptions from preparing consolidated financial statements — Under the Companies Act a parent company is not required to prepare consolidated financial statements for a financial year in which the group headed by that company qualifies as a small group or a medium sized group. A group is not eligible for… …   Accounting dictionary

  • subsidiary undertaking — group undertaking An undertaking that is controlled by another undertaking (the parent or holding company). The extent of the control needed to define a subsidiary is given in the Companies Act (1985). The financial statements of a subsidiary… …   Accounting dictionary

  • subsidiary undertaking — group undertaking An undertaking that is controlled by another undertaking (the parent or holding company). The extent of the control needed to define a subsidiary is given in the Companies Act (1985). The financial statements of a subsidiary… …   Big dictionary of business and management

  • disproportionate expense and undue delay — A reason for excluding an individual subsidiary undertaking from the consolidated financial statements of a group. It concerns a situation in which there would be a relatively high cost and an excessive time lag in obtaining the information… …   Accounting dictionary

  • china — /chuy neuh/, n. 1. a translucent ceramic material, biscuit fired at a high temperature, its glaze fired at a low temperature. 2. any porcelain ware. 3. plates, cups, saucers, etc., collectively. 4. figurines made of porcelain or ceramic material …   Universalium

  • China — /chuy neuh/, n. 1. People s Republic of, a country in E Asia. 1,221,591,778; 3,691,502 sq. mi. (9,560,990 sq. km). Cap.: Beijing. 2. Republic of. Also called Nationalist China. a republic consisting mainly of the island of Taiwan off the SE coast …   Universalium

  • Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …   Universalium

  • Diffusion of technology in Canada — This article outlines the history of the diffusion or spread of technology in Canada. Technologies chosen for treatment here include, in rough order, transportation, communication, energy, materials, industry, public works, public services… …   Wikipedia

  • Russia — /rush euh/, n. 1. Also called Russian Empire. Russian, Rossiya. a former empire in E Europe and N and W Asia: overthrown by the Russian Revolution 1917. Cap.: St. Petersburg (1703 1917). 2. See Union of Soviet Socialist Republics. 3. See Russian… …   Universalium

  • view to resale — The grounds on which a subsidiary undertaking is excluded from the consolidated financial statements of a group, because the group s interest in the subsidiary is held exclusively with a view to subsequent resale. Financial Reporting Standard 2,… …   Accounting dictionary

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