controlling
41Controlling-Konzeption — Eine Controlling Konzeption soll eine klar umrissene Grundvorstellung des Controllings definieren und begründen. Sie dient damit sowohl der Abgrenzung des Gegenstandsbereiches und dessen wissenschaftlicher Durchdringung, als auch der… …
42Controlling-Konzeptionen — Eine Controlling Konzeption soll eine klar umrissene Grundvorstellung des Controllings definieren und begründen. Sie dient damit sowohl der Abgrenzung des Gegenstandsbereiches und dessen wissenschaftlicher Durchdringung, als auch der… …
43controlling shareholder — For the purpose of the Stock Exchange, an investor holding 30% or more of a listed company s shares. Such a shareholder will only be permitted for a listed company if it can be demonstrated that any conflicts of interest arising between the… …
44Controlling account — In accounting, the controlling account (UK: control account; also known as adjustment account[1]) is an account in the general ledger for which a corresponding subsidiary ledger has been created. The subsidiary ledger allows for tracking… …
45Controlling interest — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
46controlling interest — con.trolling interest n [C usually singular] if you have a controlling interest in a company, you own enough ↑shares to be able to make decisions about what happens to the company controlling interest in ▪ The firm paid over $10 million for a… …
47controlling interest — UK [kənˌtrəʊlɪŋ ˈɪntrəst] / US [kənˌtroʊlɪŋ ˈɪntrəst] noun [countable, usually singular] Word forms controlling interest : singular controlling interest plural controlling interests business a situation in which someone owns enough shares in a… …
48controlling interest — An interest in a company that gives a person or another company control of it. To have a controlling interest in a company, a shareholder would normally need to own or control more than half the voting shares. However, in practice, a shareholder… …
49controlling interest — An interest in a company that gives a person or another company control of it. To have a controlling interest in a company, a shareholder would normally need to own or control more than half the voting shares. However, in practice, a shareholder… …
50Controlling Interest — When one shareholder or a group acting in kind holds a high enough percentage of ownership in a company to enact changes at the highest level. By definition, this figure is 50% of the outstanding shares or voting shares, plus one. However,… …
