Company decisions are made in the general meetings, but managing of company depends on director's decisions. Therefore, identification of general meetings depends on identification of every organs and institutions that make decisions. So, the position of general meetings will be distinct in the system of company decision making. In this study we have endeavored to survey relations of general meetings and board of directors as well as identification of general meetings law in Iran and Great Britain.
Finally, it seems we need to distinguish decision making by the managing group with an emphasis on the supervisory role of general meetings. In this situation, it is required to authorize the control and management of the company to board of directors unless a law or articles of association limit the board of directors and we can accept the influence of general meetings on board of directors only in the framework of extraordinary decisions.