Group structures-group accounts, Financial Accounting

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GROUP STRUCTURES

A group structure is the relationship between the holding company and its subsidiaries. There are normally four main types of group structures (apart from the holding company and one subsidiary) i.e.

Holding company with more than one subsidiary company,
Holding company with a subsidiary company that has a subsidiary company (Sub-subsidiary),
Holding company with direct investment in sub-subsidiary company,
Multiple group structures

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PARTNERSHIP, CHARACTERISTICS OF PARTNERSHIP

CHARACTERISTICS OF PARTNERSHIP

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