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...
A party to a joint operation that enjoys joint control (as to the joint arrangement) and as a result has...
A joint arrangement that confers on the parties (known as joint operators) enjoying joint control (as to the arrangement) specific...
A type of control in which two parties or more contractually agree to share control of an arrangement (which is...