| law, ADR |
parent mother accounting unit (The parent accounting unit (материнская хозяйственная единица) (a trade company, a cooperative, etc.) is an accounting unit that: • Has a majority of votes or • Has a right to appoint and to impeach a majority of statutory board members or supervisory board members and is a partner or a shareholder at the same time or • Has a right to manage the accounting unit or • Is a partner or a shareholder of the accounting unit and a majority of statutory board members and supervisory board members were appointed by this partner or shareholder or • Is a partner or a shareholder of the accounting unit and has a majority of votes based on the agreement with other partners or shareholders. (Accounting Reform in Transition and Developing Economies Robert W. McGee) vatnik) |
