Hugtakasafn þýðingamiðstöðvar utanríkisráðuneytisins
Ritstjóri: Sigrún Þorgeirsdóttir
Hugtakasafn : Eitt hugtak
Hugtakasafn : Eitt hugtak
- ÍSLENSKA
- IFRS-staðall 12, upplýsingagjöf um hagsmuni í öðrum einingum
- ENSKA
- IFRS 12 Disclosure of Interests in Other Entities
- Svið
- félagaréttur (reikningsskil)
- Skilgreining
- [en] for the purpose of this IFRS, an interest in another entity refers to contractual and non-contractual involvement that exposes an entity to variability of returns from the performance of the other entity. An interest in another entity can be evidenced by, but is not limited to, the holding of equity or debt instruments as well as other forms of involvement such as the provision of funding, liquidity support, credit enhancement and guarantees. It includes the means by which an entity has control or joint control of, or significant influence over, another entity. An entity does not necessarily have an interest in another entity solely because of a typical customer supplier relationship
- Rit
- Stjórnartíðindi Evrópusambandsins L 95, 5.4.2013, 9
- Skjal nr.
- 32013R0313
- Aðalorð
- IFRS-staðall - orðflokkur no. kyn kk.
- ENSKA annar ritháttur
- IFRS 12
International financial reporting standard 12
Takk fyrir
Ábendingin verður notuð til að bæta gæði þjónustu og upplýsinga á vef Stjórnarráðsins. Hikaðu ekki við að hafa samband ef þig vantar aðstoð.