Associate company
An associate company (or associate) in accounting and business valuation is a company in which another company owns a significant portion of voting shares, usually 20–50%. In this case, an owner does not consolidate the associate's financial statements. Ownership of over 50% creates a subsidiary, with its financial statements being consolidated into the parent's books. Associate value is reported in the balance sheet as an asset, the investor's proportional share of the associate's income is reported in the income statement and dividends from the ownership decrease the value on the balance sheet. In Europe, investments into associate companies are called fixed financial assets.
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Associate company
An associate company (or associate) in accounting and business valuation is a company in which another company owns a significant portion of voting shares, usually 20–50%. In this case, an owner does not consolidate the associate's financial statements. Ownership of over 50% creates a subsidiary, with its financial statements being consolidated into the parent's books. Associate value is reported in the balance sheet as an asset, the investor's proportional share of the associate's income is reported in the income statement and dividends from the ownership decrease the value on the balance sheet. In Europe, investments into associate companies are called fixed financial assets.
has abstract
An associate company (or assoc ...... iprocate of minority interest.
@en
Ein Unternehmen ist für ein an ...... setzbuch (§263 UGB) verwendet.
@de
In finanza aziendale una socie ...... ti attività finanziarie fisse.
@it
Jednostka stowarzyszona – rozu ...... którą wywiera znaczący wpływ.
@pl
関連会社(かんれんがいしゃ)とは、会計学ないし会計実務の用語 ...... きないと認められる会社は、関連会社に該当しないものとする)。
@ja
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Wikipage page ID
13,927,899
Wikipage revision ID
668,061,327
hypernym
comment
An associate company (or assoc ...... called fixed financial assets.
@en
Ein Unternehmen ist für ein an ...... setzbuch (§263 UGB) verwendet.
@de
In finanza aziendale una socie ...... detta "società controllata").
@it
Jednostka stowarzyszona – rozu ...... którą wywiera znaczący wpływ.
@pl
関連会社(かんれんがいしゃ)とは、会計学ないし会計実務の用語 ...... きないと認められる会社は、関連会社に該当しないものとする)。
@ja
label
Associate company
@en
Assoziiertes Unternehmen
@de
Jednostka stowarzyszona
@pl
Società collegata
@it
関連会社
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