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Subsidiary versus Associate

A subsidiary is an entity that is controlled by another entity (known as the parent or parent company). The controlling...

Subsidiary vs. Associate

A subsidiary is an entity that is controlled by another entity (known as the parent or parent company). The controlling...

Difference Between Subsidiaries and Associates

A subsidiary is an entity that is controlled by another entity (known as the parent or parent company). The controlling...

Common Control vs. Joint Control

Common control implies the power or authority to exercise control over assets or ventures, and directing or restraining domination as...

Affiliate versus Associate

An affiliate is an entity in which another entity owns or holds a minority interest (non-controlling interest). An investment in...

Difference Between Affiliates and Associates

An affiliate is an entity in which another entity owns or holds a minority interest (non-controlling interest). An investment in...

Common Control versus Joint Control

Common control implies the power or authority to exercise control over assets or ventures, and directing or restraining domination as...

Difference Between Common Control and Joint Control

Common control implies the power or authority to exercise control over assets or ventures, and directing or restraining domination as...

Common Control in Accounting

In relation to assets or ventures (business ventures or enterprises), common control implies the power or authority to exercise control...

Difference Between Market Capitalization and Equity

Equity represents an ownership interest in property, assets, ventures, investments, etc. Equity relates to assets owned either by an entity...