The authority or power to influence (take charge in) normal business operations of a firm at the "operational" level including...

A control (of an entity by a person or group) that is prescribed by law. For legal control to exist,...

A control (of an entity by a person or group) that is prescribed by law. For de jure control to...

The situation where control over an entity is established on the basis of influence rather than legal control (de jure...

The situation where control over an entity is established on the basis of influence rather than legal control (de jure...

The situation where control over an entity is established on the basis of influence rather than legal control (de jure...

In relation to an entity's relationship with an investee, significant influence refers to the power to influence the financial and...

A type of control that governments and other public sector bodies, including supranational organizations, may have by virtue of their...

It stands for equity method accounting; an accounting method for treating investments in associates (associate companies). Equity accounting is usually...

An accounting method for treating investments in associates (associate companies). Equity accounting is usually applied where an investor entity holds...