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19:39 Oct 6, 2011 |
Hebrew to English translations [PRO] Bus/Financial - Law: Taxation & Customs / Types of transactions and | |||||||
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| Selected response from: judithyf Local time: 02:18 | ||||||
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Summary of answers provided | ||||
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5 +1 | included company/ investee company/ consolidated subsidiary |
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3 | Consolidated / Held companies....see explanation |
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Discussion entries: 2 | |
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Consolidated / Held companies....see explanation Explanation: It defines: חברה מאוחדת, חברה בת מאוחדת; איחוד חברות as "Consolidated company; Consolidated subsidiary company; Consolidation of companies" and "חברה מוחזקת" as "Held Company" Not sure if this is any help. Reference: http://www.hebrewenergy.com/starts/%D7%97 |
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included company/ investee company/ consolidated subsidiary Explanation: Investment in an included company The provisions applying to an investment in an included company are those of Standard 15 concerning recognition of the reversal of a loss from impairment. With the coming into force of Accounting Standard No. 15 of the Israel Accounting Standards Board, many companies have recognized losses in respect of the impairment of their investments in investee companies Consolidated subsidiary - whose reports are prepared in consolidation with those of the parent in investee companies Reference: http://www.isa.gov.il/Download/IsaFile_974.pdf |
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