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1 consolidation method
Englisch-Deutsch Fachwörterbuch der Wirtschaft > consolidation method
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2 acquisition accounting
acquisition accounting ACC Übertragungsbilanz f; Anschaffungswertprinzip n (method of consolidation)Englisch-Deutsch Fachwörterbuch der Wirtschaft > acquisition accounting
См. также в других словарях:
Consolidation (soil) — Consolidation is a process by which soils decrease in volume. According to Karl Terzaghi consolidation is any process which involves decrease in water content of a saturated soil without replacement of water by air. [citation needed] In general… … Wikipedia
consolidation — I noun affiliation, aggregation, amalgamation, assemblage, association, centralization, coadunation, combination, compact, confederation, conjunction, conjuncture, consortium, federation, fusion, incorporation, integration, junction, league,… … Law dictionary
Consolidation (business) — For other uses, see Amalgamation (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · … Wikipedia
Consolidation of Sweden — Approximate borders of Sweden in the 12th century before the incorporation of Finland during the 13th century. Blue and yellow represents the Geats and Suiones tribes; their unification marks the consolidation of Sweden (in one commonly held… … Wikipedia
Proportional Consolidation — In accounting for joint ventures, a method of including items of income, expense, assets and liabilities in proportion to the firm s percentage of participation in the venture. The proportional consolidation method was initially favored by IFRS… … Investment dictionary
Vacuum consolidation — (or vacuum preloading) is a soft soil improvement method that has been successfully used by geotechnical engineers and specialist sof ground improvement companies in countries such as China, Korea, Thailand and France for soil improvement or land … Wikipedia
Debt consolidation — Personal finance Credit and debt Pawnbroker Student loan Employment contract Salary Wage Emp … Wikipedia
full consolidation — The method of consolidation in which 100% of each item of all subsidiary undertakings is brought into the consolidated financial statements of a group. This will include assets, liabilities, income, and expenses. If a subsidiary undertaking is… … Accounting dictionary
proportional consolidation — A method of consolidation used in group accounts in which subsidiaries are not fully owned; a proportionate share of each category of a joint venture s revenue, expenditure, assets, and liabilities is included line by line. This is a complex and… … Accounting dictionary
Equity method — in accounting is the process of treating equity investments, usually 20–50%, in associate companies. The investor keeps such equities as an asset. Proportional share of associate company s net income increases the investment, and proportional… … Wikipedia
Debt-snowball method — The debt snowball method is a debt reduction strategy, whereby one who owes on more than one account pays off the accounts starting with the smallest balances first while paying the minimum on larger debts. Once the smallest debt is paid off, one … Wikipedia