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Subject: related entity Подскажите, пожалуйста, какая разница между related entity и associated entity? Как их лучше перевести? Подконтрольная и ассоциированная, соответственно?Выражение встречается в следующем контексте: Related entity is an entity which is not a subsidiary of the party obliged to keep books but where the latter has such a large holding (most usually 20 to 50%) that there is a permanent connection between these corporations, intended to promote the operations of the party obliged to keep books or another entity within the same group. An associated entity is a related entity where the party obliged to keep books has significant influence over the management of business and financing. |
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И что это за метод: share of equity method в Associated entities are included in the consolidated financial statements using the share of equity method as so-called single-row consolidation. |
| Про метод уже нашли, вроде как метод пропорционального распределения прибылей |
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