significant influence (of investor over investee company)

significant influence (of investor over investee company): значительное влияние (инвестора на инвестируемую компанию); возможность участвовать в принятии решений, но не контролировать или участвовать в совместном контроле финансовой и хозяйственной политики инвестируемой компании; имеет место в случае владения более 20%, но менее 50% голосующих акций.

Игры ⚽ Нужно решить контрольную?

equity method — An accounting method used to reflect an investor s interest in a company. This method is used when the investor owns 20 percent or more of the investee and has significant influence over the investee. Under the equity method, the investment is… … Financial and business terms
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
Equity in income of affiliates — This refers to equity (income) generated from strategic investments in consolidated or unconsolidated affiliate companies, i.e. investments in which the investing company has significant influence over the operating and financial policies of the… … Wikipedia

Academic Dictionaries and Encyclopedias