ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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ABNORMAL ITEMS Definition
ABNORMAL ITEMS see EXTRAORDINARY ITEMS.
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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.
