dominant influence

An influence that can be exercised over a company to achieve the operating and financial policies desired by the holder of the influence, notwithstanding the rights or influence of any other party. If one organization exerts such a dominant influence over a company, this company should be treated as a subsidiary of the organization and consolidated into the group accounts of the organization. This principle is made clear in Financial Reporting Standard 2, Accounting for Subsidiary Undertakings.

Accounting dictionary. 2014.

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  • dominant influence — tiesioginis lemiamas poveikis įmonei statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Lemiamas poveikis kitai įmonei, atsirandantis dėl bent vienos iš šių sąlygų: 1) įmonė turi kitos įmonės daugiau kaip pusę… …   Lithuanian dictionary (lietuvių žodynas)

  • influence — n Influence, authority, prestige, weight, credit are comparable when they mean power exerted over the minds or acts of others either without apparent effort or as the result of the qualities, the position, or the reputation of the person or thing …   New Dictionary of Synonyms

  • Influence britannique au Tibet (1904-1950) — Le Tibet n a jamais été un pays isolé ou étanche aux influences extérieures. Dans le passé, la culture indienne, la culture chinoise ont modifié la contrée[1]. Les interventions armées britanniques au Tibet politique à la fin du XIXe siècle… …   Wikipédia en Français

  • dominant — dominant, ante [ dɔminɑ̃, ɑ̃t ] adj. • XIIIe; de dominer 1 ♦ Qui exerce l autorité, domine sur d autres. Nation dominante. Féod. Fief dominant. Dr. Fonds dominant : immeuble au profit duquel existe une servitude (opposé à fonds servant). ♢ Biol.… …   Encyclopédie Universelle

  • dominant — dominant, predominant, paramount, preponderant, preponderating, sovereign mean superior to all others in power, influence, position, or rank. Something is dominant which is thought of as ruling, as commanding, or as uppermost {a dominant race}… …   New Dictionary of Synonyms

  • dominant — [däm′ə nənt] adj. [L dominans, prp. of dominari: see DOMINATE] 1. exercising authority or influence; dominating; ruling; prevailing 2. Genetics designating or relating to that one of any pair of allelic hereditary factors which, when both are… …   English World dictionary

  • INFLUENCE — Dans le langage scientifique, une sorte de coexistence s’instaure fréquemment entre deux niveaux de conceptualisation, l’un assez proche de la langue courante, où le terme est employé dans un sens générique très large et désigne plutôt une notion …   Encyclopédie Universelle

  • Dominant white — This dominant white Thoroughbred stallion (W2/+) has one form of dominant white. His skin, hooves, and coat lack pigment cells, giving him a pink skinned white coat. Dominant white is a group of genetically related coat color conditions in the… …   Wikipedia

  • dominant — I. adjective Etymology: Middle French or Latin; Middle French, from Latin dominant , dominans, present participle of dominari Date: circa 1532 1. a. commanding, controlling, or prevailing over all others < the dominant culture > b. very important …   New Collegiate Dictionary

  • dominant — dominantly, adv. /dom euh neuhnt/, adj. 1. ruling, governing, or controlling; having or exerting authority or influence: dominant in the chain of command. 2. occupying or being in a commanding or elevated position. 3. predominant; main; major;… …   Universalium

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