view to resale — The grounds on which a subsidiary undertaking is excluded from the consolidated financial statements of a group, because the group s interest in the subsidiary is held exclusively with a view to subsequent resale. Financial Reporting Standard 2,… … Big dictionary of business and management
Resale price maintenance — (RPM) is the practice whereby a manufacturer and its distributors agree that the latter will sell the former s product at certain prices (resale price maintenance), at or above a price floor (minimum resale price maintenance) or at or below a… … Wikipedia
View camera — The view camera is a type of camera first developed in the era of the DaguerreotypeStroebel, L. D. (1986). View Camera Technique , 5th ed., p. 212. Boston: Focal Press. ISBN 0 240 51711 3] and still in use today, though with many refinements. It… … Wikipedia
Droit de suite — (French for right to follow ) is a right granted to artists or their heirs, in some jurisdictions, to receive a fee on the resale of their works of art. This should be contrasted with policies such as the American first sale doctrine, where… … Wikipedia
exclusion of subsidiaries from consolidation — Subsidiary undertakings may be excluded from consolidation on the following grounds: (1) an individual subsidiary may be excluded from consolidation if its inclusion is not material for the purpose of giving a true and fair view; (2) an… … Accounting dictionary
IFRS 5 — refers to the International Financial Reporting Standards relating to Non current assets held for sale and discontinued operations. Non current assets held for sale If a non current asset is held for sale , the economic benefit of that asset is… … Wikipedia
Cooperative Village — View of Grand Street showing 26 years of cooperative development: Amalgamated Dwellings (1930) in the foreground with two of the Hillman Housing buildings (1947 50) behind it. One of the East River Housing towers (1953 56) in the background.… … Wikipedia
Chevrolet Volt — Manufacturer Chevrolet division of General Motors Also called Holden Volt Opel Ampera Vauxhall Ampera … Wikipedia
Media and Publishing — ▪ 2007 Introduction The Frankfurt Book Fair enjoyed a record number of exhibitors, and the distribution of free newspapers surged. TV broadcasters experimented with ways of engaging their audience via the Internet; mobile TV grew; magazine… … Universalium
DHN Food Distributors Ltd v Tower Hamlets London Borough Council — DHN Food Distributors Ltd v Tower Hamlets LBC Court Court of Appeal Date decided 4 March 1976 Citation(s) [1976] 1 WLR 852 … Wikipedia
