IFRS focuses on the notion of control in determining whether a parent-subsidiaryrelationship exists.
IFRS集中控制的概念决定着是否存在母子公司关系。
2
The complex parent-subsidiaryrelationship and multi-project management of state-owned company has brought many problems to the project management of state-owned company.
而国有控股公司复杂的母子公司关系和多项目管理,是国有控股公司的工程项目管理面临的难题。
3
A parent-child relationship describes a hierarchical association such as a subsidiary or division.