Subsidiary undertaking: Difference between revisions
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imported>Doug Williamson m (Spacing 20/8/13) |
imported>Doug Williamson (Update for FRS 102) |
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It is a wider definition in that a parent/subsidiary relationship is based more on control rather than ownership. | It is a wider definition in that a parent/subsidiary relationship is based more on control rather than ownership. | ||
Relevant accounting standards include Section 9 of FRS 102. | |||
== See also == | == See also == | ||
* [[Associate]] | * [[Associate]] | ||
* [[FRS | * [[FRS 102]] | ||
* [[Parent undertaking]] | * [[Parent undertaking]] | ||
* [[Participating interest]] | * [[Participating interest]] | ||
* [[Subsidiary]] | * [[Subsidiary]] | ||
Revision as of 11:35, 6 November 2015
Accounting.
This replaced the term 'subsidiary' following its introduction in UK Companies legislation.
It is a wider definition in that a parent/subsidiary relationship is based more on control rather than ownership.
Relevant accounting standards include Section 9 of FRS 102.
