proportional+consolidation

См. также в других словарях:

• proportional consolidation — A method of accounting common in joint venture situations where the investor s proportionate share of each item of income and expenses and each asset and liability are aggregated with their likeness in the consolidated profit and loss account and …   Law dictionary

• 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

• 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

• 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

• Germany — /jerr meuh nee/, n. a republic in central Europe: after World War II divided into four zones, British, French, U.S., and Soviet, and in 1949 into East Germany and West Germany; East and West Germany were reunited in 1990. 84,068,216; 137,852 sq.… …   Universalium

• United Kingdom — a kingdom in NW Europe, consisting of Great Britain and Northern Ireland: formerly comprising Great Britain and Ireland 1801 1922. 58,610,182; 94,242 sq. mi. (244,100 sq. km). Cap.: London. Abbr.: U.K. Official name, United Kingdom of Great… …   Universalium

• India — /in dee euh/, n. 1. Hindi, Bharat. a republic in S Asia: a union comprising 25 states and 7 union territories; formerly a British colony; gained independence Aug. 15, 1947; became a republic within the Commonwealth of Nations Jan. 26, 1950.… …   Universalium

• 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

• South Africa — Republic of, a country in S Africa; member of the Commonwealth of Nations until 1961. 42,327,458; 472,000 sq. mi. (1,222,480 sq. km). Capitals: Pretoria and Cape Town. Formerly, Union of South Africa. * * * South Africa Introduction South Africa… …   Universalium

• Italy — /it l ee/, n. a republic in S Europe, comprising a peninsula S of the Alps, and Sicily, Sardinia, Elba, and other smaller islands: a kingdom 1870 1946. 57,534,088; 116,294 sq. mi. (301,200 sq. km). Cap.: Rome. Italian, Italia. * * * Italy… …   Universalium

• Hungary — /hung geuh ree/, n. a republic in central Europe. 9,935,774; 35,926 sq. mi. (93,050 sq. km). Cap.: Budapest. Hungarian, Magyarország. * * * Hungary Introduction Hungary Background: Hungary was part of the polyglot Austro Hungarian Empire, which… …   Universalium