ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
From the web's #1 provider of financial analysis / ratio analysis
ABNORMAL ITEMS Definition
ABNORMAL ITEMS see EXTRAORDINARY ITEMS.
Learn new Accounting Terms
EQUITY HOLDING is a holding of the nominal share capital in a company where the shareholding entitles the shareholder to a right to votes, to profits available for distribution to shareholders and to assets available for distribution on a winding up of that company. A holding of shares held as trading stock for the purpose of a trade does not constitute a participating holding.
JOINT VENTURE is a venture by a partnership or conglomerate designed to share risk or expertise. See also VENTURE.