parent entity
1Parent and its Consolidated Entities — A parent and those firms (if any) that are affiliated with the parent entity for purposes of financial statements prepared in accordance with Generally Accepted Accounting Principles (GAAP). An individual shall be deemed to control a firm that… …
2parent — par·ent n 1 a: a person who begets or brings forth offspring; esp: the natural parents of a child born of their marriage ◇ The biological father of an illegitimate child is usu. not considered the child s parent absent a judicial determination of …
3Entity classification election — For United States income tax purposes, a business entity may elect to be treated either as a corporation or as other than a corporation.[1] This entity classification election is made by filing Internal Revenue Service Form 8832. Absent filing… …
4Parent company — A parent company is a company that owns enough voting stock in another firm to control management and operations by influencing or electing its board of directors; the second company being deemed as a subsidiary of the parent company. The… …
5parent — /ˈpɛərənt / (say pairruhnt) noun 1. a father or a mother. 2. a progenitor. 3. an author or source. 4. a protector or guardian. 5. any organism that produces or generates another. 6. something which is operating at a level higher than the base… …
6Parent — A firm that directly or indirectly controls another entity. U.S. Dept. of Energy, Energy Information Administration s Energy Glossary …
7Parent company — An affiliated company that exercises ultimate control over a business entity, either directly or indirectly, through one or more intermediaries. U.S. Dept. of Energy, Energy Information Administration s Energy Glossary …
8parent organization — A corporation or other entity that controls one or more *subsidiary organizations. Control can be effected through either a majority of *common stock voting rights or through dominance influence on a subsidiary’s management or operating policies …
9Types of business entity — Companies law Company  …
10Special purpose entity — A special purpose entity (SPE) (sometimes, especially in Europe, special purpose vehicle or simply SPV) is a body corporate (usually a limited company of some type or, sometimes, a limited partnership) created to fulfill narrow, specific or… …
