TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

EQUITY-ACCOUNTED ASSOCIATED CORPORATION [1 record]

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Alphabetical list of terms

Record 1 1986-12-09

English

Subject field(s)
  • Corporate Economics
  • Accounting
CONT

... U.S. banks do not ... reduce primary capital for investments in equity-accounted associated corporations.

French

Domaine(s)
  • Économie de l'entreprise
  • Comptabilité
CONT

(...) contrairement à l'usage au Canada, les banques américaines (...) ne déduisent pas non plus de leur capital primaire leurs participations dans les filiales comptabilisées à la valeur de consolidation.

Spanish

Save record 1

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