Gaois

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  1. BUSINESS AND COMPETITION|business organisation · BUSINESS AND COMPETITION|accounting

    #607241

    IATE #792938
    bainistiú aontaithe Reference Comhairle-GA
    ga
    Definition dhá ghnóthas, nó níos mó, a bhainistiú mar a bheadh aonad amháin ann, lena n-áirítear comhtháthú iomlán a n-oibríochtaí Reference Comhairle-GA, bunaithe ar an mBéarla
    einheitliche Leitung
    de
    Definition liegt vor, wenn Unternehmen den Entscheidungen eines leitenden Unternehmens unterliegen, die sich auf die wesentlichen Bereiche der Unternehmensführung erstrecken Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    unified management | managed on a unified basis | common management
    en
    Definition management of two or more undertakings as a single unit, including the full integration of their operations Reference "Council-EN based on:- 'management on a unified basis', MacMillan Dictionary of Accounting, Parker, R. H., 2nd Edition, 1992- 'managed on a unified basis' in 'Amendments to FRS 2 'Accounting for Subsidiary Undertakings', FRS 6 'Acquisitions and Mergers' and FRS 28 ' Corresponding Amounts', Legal Changes' (17.1.2020), issued by the Accounting Standards Board in respect of its application in the United Kingdom and by the Institute of Chartered Accountants in Ireland in respect of its application in the Republic of Ireland, June 2009"
    Comment Often taken as a criteria for determining whether financial statements and management reports should be consolidated. Unified management may consist of a parent company managing a subsidiary on a unified basis, or may occur on the basis of a contract between the companies or the companies' memoranda or articles of association.
    direction unique
    fr
    Definition gestion commune de plusieurs entreprises au sein d'un groupe permettant l'agrégation de leurs comptes et états financiers Reference "Conseil-FR, d'après:- Commission BE des normes comptables > Avis CNC 2017/06 – Consolidation d’un groupe horizontal (consortium) > Avis du 15 mars 2017 (9.1.2020)- Comptabilité et analyse des états financiers: principes, applications et exercices, Karine Cerrada, ‎Yves De Rongé, ‎Michel De Wolf - 2e édition, 2016 > Les comptes consolidés ou comptes de groupes > consolidation verticale et consolidation horizontale (9.1.2020)- v/lex Belgique > La consolidation en matière de consortium (9.1.2020)"
    Comment "La direction unique peut résulter soit du contrôle qu'une entreprise mère exerce sur les autres (filiales) (""consolidation verticale""), soit d’accords conclus entre des entreprises entre lesquelles il n'existe pas de lien de filiation, c'est-à-dire qui ne sont ni sociétés filiales les unes des autres ni filiales d'une même société (""consolidation horizontale"")."