Tag: associated company

Sample Disclosure – Accounting Policy On Investment In Associates (26 August 2009)

Associates An associate is an entity over which the Group and the Company have significant influence and that is neither a subsidiary nor an interest in a joint venture. Significant influence is the power to participate in the financial and operating policy de...

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Sample Disclosure – Accounting Policy On Associates (30 May 2009)

Associates   Associates are those corporations, partnerships or other business entities in which the Group exercises significant influence, but which it does not control. Significant influence is the power of the Group to participate in the financial and oper...

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