ARB Definition

Bookmark and Share

ARB is Accounting Research Bulletins.

Learn new Accounting Terms

INVESTMENT HOLDING COMPANY, generally, is to hold by way of investment any real or personal property whatsoever. Within business, it is a company which holds equity in or invests into other companies as subsidiary or associate companies.

BUSINESS UNIT is equivalent to a wholly owned subsidiary except that it is not treated as a separate legal entity. It is an organization within a firm that could operate separately because it has all support functions contained within the business unit. The internal financial reporting from a business unit to the corporate office is basically identical to a separate legal entity.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.