Subsidiary: Difference between revisions
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imported>Doug Williamson m (Spacing 20//13) |
imported>Doug Williamson m (Disambiguation from subsidiarity.) |
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* [[Strategic business unit]] | * [[Strategic business unit]] | ||
* [[Subsidiary undertaking]] | * [[Subsidiary undertaking]] | ||
* [[Subsidiarity]] | |||
Revision as of 13:48, 12 September 2013
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).
