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Consolidated Financial statements play a very important role in helping the investors to make proper investment decisions. Clause 3 of Section of the Companies Act, has made it mandatory for companies having one or more subsidiaries, to prepare Consolidated Financial Statements. According to this section, if a company has one or more subsidiaries, it shall be required to prepare these statements, in addition to separate financial statements, of the company and of all the subsidiaries in the same manner as it prepares of its own. Consolidated Financial Statements are the financial statements of a group in which assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity.
- Learn consolidation procedures step by step on this consolidation example. Prepare consolidated...
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- Consolidated Financial Statement | Example | US GAAP & IAS
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Need to write a letter.. how?
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