proportionate consolidation

См. также в других словарях:

• 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

• 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

• Пропорциональное сведение — (PROPORTIONATE CONSOLIDATION) Метод учета и отчетности, согласно которому доля предпринимателя в активах, обязательствах, доходах и расходах по совместно контролируемой деятельности объединяется построчно с аналогичными статьями в финансовых… …   Финансы и биржа: словарь терминов

• International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… …   Wikipedia

• Self-defence (Australia) — In the criminal law of Australia, self defence may be a complete defence to criminal liability for causing injury in defence of the person or, to a limited extent, property, or a partial defence to murder if the degree of force used was excessive …   Wikipedia

• 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

• reverse stock split — A proportionate decrease in the number of shares, but not the total value of shares of stock held by shareholders. Shareholders maintain the same percentage of equity as before the split. For example, a 1 for 3 split would result in stockholders… …   Financial and business terms

• Citizen's arrest — A citizen s arrest is an arrest made by a person who is not acting as a sworn law enforcement official.[1] In common law jurisdictions, the practice dates back to medieval Britain and the English common law, in which sheriffs encouraged ordinary… …   Wikipedia

• United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …   Universalium

• igneous rock — Any of various crystalline or glassy, noncrystalline rocks formed by the cooling and solidification of molten earth material (magma). Igneous rocks comprise one of the three principal classes of rocks, the others being metamorphic and sedimentary …   Universalium

• English criminal law — The Old Bailey, a Crown Court centre, is situated on the site of the former bailey of the London wall English criminal law refers to the body of law in the jurisdiction of England and Wales which deals with crimes and their consequences. Criminal …   Wikipedia