Subsidiary: Difference between revisions
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Revision as of 14:20, 23 October 2012
Accounting. A parent undertaking has a subsidiary for accounting purposes if it has control over the other entity.
The subsidiary is the entity (usually a company) which is controlled by the parent undertaking (also known as the group holding company).
See also
- Acquisition accounting
- Group
- Group accounts
- Holding company
- Parent company
- Strategic business unit
- Subsidiary undertaking