| 单词 | view to resale |
| 释义 | view to resale view to resale Grounds on which a subsidiary undertaking may be excluded from the consolidated financial statements of a group, i.e. because the group’s interest in the subsidiary is held exclusively with a view to subsequent resale. The subsidiary undertaking should not previously have been consolidated in group accounts prepared by the holding company. Where a subsidiary undertaking is excluded on these grounds, it should be recorded in the consolidated financial statements as a current asset at either (i) cost less impairment or (ii) fair value. Detailed rules are set out in Section 27 of the Financial Reporting Standard Applicable in the UK and Republic of Ireland. |
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