Subsidiary undertaking: Difference between revisions

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imported>Doug Williamson
(Update for FRS 102)
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''Accounting.''   
''Accounting.''   


This replaced the term 'subsidiary' following its introduction in UK Companies legislation.   
This concept 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.
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.
Relevant accounting standards include Section 9 of FRS 102.
Sometimes abbreviated to 'sub'.




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* [[Associate]]
* [[Associate]]
* [[FRS  102]]
* [[FRS  102]]
*[[Government-related entity]]  (GRE)
* [[Parent undertaking]]
* [[Parent undertaking]]
* [[Participating interest]]
* [[Participating interest]]
* [[Subsidiary]]
* [[Subsidiary]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Intercompany_funding]]
[[Category:Long_term_funding]]
[[Category:The_business_context]]

Latest revision as of 14:44, 30 October 2023

Accounting.

This concept 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.


Sometimes abbreviated to 'sub'.


See also