entity under common control
- entity under common control
- bendro pavaldumo įmonė
statusas Aprobuotas
sritis buhalterinė apskaita ir finansinė atskaitomybė
apibrėžtis Viena iš dviejų ar daugiau įmonių, kurioms lemiamą poveikį daro tie patys juridiniai ar fiziniai asmenys.
atitikmenys: angl. entity under common control
ryšiai: susijęs terminas – lemiamas poveikis įmonei
šaltinis Audito ir apskaitos tarnybos direktoriaus 2013 m. kovo 8 d. įsakymas Nr. VAS-3 „Dėl 14-ojo verslo apskaitos standarto „Verslo jungimai“ tvirtinimo“ (Žin., 2013, Nr. 28-1375)
Lithuanian dictionary (lietuvių žodynas).
2015.
Look at other dictionaries:
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