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An undertaking that is not defined as a subsidiary undertaking but is nevertheless one in which another company or group has a participating interest and exercises a significant influence. Accounting for associates is regulated by Financial Reporting Standard 9, Associates and Joint Ventures. The relevant International Accounting Standard is IAS28, Investments in Associates.
Subjects:Social sciences — Business and Management
Reference entries
associated undertaking
in A Dictionary of Accounting(4)Length: 56 words
