UK Accounting Glossary
adoption – a legal proceeding that creates a parent-child relation between persons not related by blood; the adopted child is entitled to all privileges belonging to a natural child of the adoptive parents (including the right to inherit)
A child who is not the natural child of the parents but has become a true child by legal action. May also be considered a legal heir.
Adoption is a process whereby a person assumes the parenting of another, usually a child, from that person’s biological or legal parent or parents. Legal adoptions permanently transfer all rights and responsibilities, along with filiation, from the biological parent or parents.
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This glossary post was last updated: 8th December 2019.