1.2.5 Distinction between Parent Company Member and Parent Member
Issue There has been some confusion as to the difference between the ParentCompanyMember and the ParentMember. These two elements are distinct and defined as follows: ParentCompanyMember: The parent company member is the concept used to refer to the actual holding company (A separate legal entity), which is the consolidating entity on a stand-alone basis (i.e., […more]
