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  2. Associate company - Wikipedia

    en.wikipedia.org/wiki/Associate_company

    In Europe, investments into associate companies are called fixed financial assets. Associate value in the enterprise value equation is the reciprocate of minority interest. Under the UK Companies Act 2006, two companies are "associated" if one company is a subsidiary of the other or both are subsidiaries of the same body corporate. [1]

  3. Equity method - Wikipedia

    en.wikipedia.org/wiki/Equity_method

    Equity method in accounting is the process of treating investments in associate companies.Equity accounting is usually applied where an investor entity holds 20–50% of the voting stock of the associate company, and therefore has significant influence on the latter's management.

  4. Purchase price allocation - Wikipedia

    en.wikipedia.org/wiki/Purchase_price_allocation

    This can include, but is not limited to, customer relationships, technology, order backlog, brand, favourable- or unfavourable contracts, investments in associates. IFRS 3 also provide guidance for leases acquired in a business combination, where the lease liability should be remeasured at the acquisition date.

  5. Minority interest - Wikipedia

    en.wikipedia.org/wiki/Minority_interest

    A key concern of investors is that they cannot be sure what part of the reported cash position is owned by a 100% subsidiary and what part is owned by a 51% subsidiary. Minority interest is an integral part of the enterprise value of a company. The converse concept is an associate company.

  6. Subsidiary - Wikipedia

    en.wikipedia.org/wiki/Subsidiary

    A first-tier subsidiary is a subsidiary/child company of the ultimate parent company, [note 1] [10] while a second-tier subsidiary is a subsidiary of a first-tier subsidiary: a "grandchild" of the main parent company. [11] Consequently, a third-tier subsidiary is a subsidiary of a second-tier subsidiary—a "great-grandchild" of the main parent ...

  7. List of legal entity types by country - Wikipedia

    en.wikipedia.org/wiki/List_of_legal_entity_types...

    fundusz inwestycyjny (an investment fund) – either fundusz inwestycyjny otwarty (open investment fund), specjalistyczny fundusz inwestycyjny otwarty (specialist open investment fund), or fundusz inwestycyjny zamkniÄ™ty (closed investment fund); it is created on permission of the Polish Financial Supervision Authority and becomes a juridical ...

  8. Consolidated financial statement - Wikipedia

    en.wikipedia.org/wiki/Consolidated_financial...

    A consolidated financial statement (CFS) is the "financial statement of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent company and its subsidiaries are presented as those of a single economic entity", according to the definitions stated in International Accounting Standard 27, "Consolidated and separate financial statements", and International ...

  9. Consolidation (business) - Wikipedia

    en.wikipedia.org/wiki/Consolidation_(business)

    Parent-subsidiary relationship: the result of a stock acquisition where the parent is the acquiring company and the subsidiary is the acquired company. Controlling Interest: When the parent company owns a majority of the common stock. Non-Controlling Interest or minority interest: the rest of the common stock that the other shareholders own.