Parent is an entity that has one or more subsidiaries.
Parent is specifically discussed in IAS 27 Consolidated and Separate Financial Statements.
Source: Glossary of Terms of IFRSs as at 31 December 2008.
Parent is an entity that has one or more subsidiaries.
Parent is specifically discussed in IAS 27 Consolidated and Separate Financial Statements.
Source: Glossary of Terms of IFRSs as at 31 December 2008.
