This study has been carried out on “holding”, one of the firms’ growth strategy that emerged in the USA in the 1850s and then started to be implemented in other countries of the world. Companies go to holding for reasons such as improving their production processes, using new technology in production, opening up to the international arena, sharing the risks arising from economic crises, benefiting from tax advantages, combining their funds into more efficient investments instead of converting them into investments one by one. In our country, after the establishment of the republic, it is seen that the holding company started very late compared to other countries in the world due to the insufficient number of private enterprises for a long time, the lack of legal regulations and the size of the enterprises. Despite this, companies in our country can go to holding much faster than other countries in the world. In the study, the historical development and legal status of holding in the world and in our country are emphasized. It has been tried to determine the main reasons that push companies to become a holding and what the main purpose of holding is. The establishment and types of holdings that contribute to the development of the country's economy and capital markets have been tried to be explained. The management function in the holdings has been evaluated within the scope of the controlling company and the subsidiary company, and the accounting records and charts of accounts have been explained separately. In the conclusion part, a short evaluation on holding is made by listing the advantages and disadvantages of holding.