IFRS focuses on the notion of control in determining whether a parent-subsidiary relationship exists.
2
跨国公司在华子公司在不确定性环境条件下,母子公司关系出现了新的变化。
The relation of MNC and its Chinese subsidiary has been changed with the uncertain environment.
3
本文分析了母子公司的法律内涵及特征,指出企业集团实质是一种母子公司关系。
By analyzing the legal connotation and characteristic of parent subsidiary, this paper points out the essence of enterprise group is parent subsidiary relationship.