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 terminaslemiamas 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.

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