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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Affiliate (commerce)AssociateBalance sheetCSC FinancialCathay DragonConglomerate (company)Conglomerate discountConsolidated financial statementConsolidation (business)EV/GCIEquity methodFinecoBankIncome statementJames H. HarlessList of airline holding companiesMarket for corporate controlMinority discountMinority interestNippon Paper IndustriesOiltankingRegency EnterprisesRosewood Hotel GroupSubsidiary
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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 ...... es of the same body corporate.
@en
In finanza aziendale una socie ...... ti attività finanziarie fisse.
@it
Jednostka stowarzyszona – rozu ...... którą wywiera znaczący wpływ.
@pl
Una empresa asociada, en el si ...... rol o capital de otra empresa
@es
Асоційоване підприємство (комп ...... також вважається асоційованою.
@uk
Ассоции́рованная компа́ния (ас ...... т 28 декабря 2015 года № 217н.
@ru
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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An associate company (or assoc ...... called fixed financial assets.
@en
In finanza aziendale una socie ...... detta "società controllata").
@it
Jednostka stowarzyszona – rozu ...... którą wywiera znaczący wpływ.
@pl
Una empresa asociada, en el si ...... ivos en propiedad de terceros.
@es
Асоційоване підприємство (комп ...... також вважається асоційованою.
@uk
Ассоции́рованная компа́ния (ас ...... естора проявляется в том, что:
@ru
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
Empresa asociada
@es
Jednostka stowarzyszona
@pl
Società collegata
@it
Асоційоване підприємство
@uk
Ассоциированная компания
@ru
関連会社
@ja