Jednostki powiązane

Jednostki powiązane to jednostki nadrzędne wraz z ich jednostkami podporządkowanymi.
Jednostki nadrzędne to:

  • jednostka dominująca,
  • znaczący inwestor
  • wspólnik jednostki współzależnej.

Jednostki podporządkowane to:

  • jednostki zależne,
  • jednostki współzależne,
  • jednostki stowarzyszone
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