Transcription of Consolidated financial statements - EY - United …
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Consolidated financial statements - EY - United …
Consolidated financial statements What the Companies Act 2013 states EY insights Section 129(3) of the 2013 Act requires that a AS 21 does not mandate a company to present company having one or more subsidiaries will, in CFS. Rather, it merely states that if a company addition to separate financial statements , prepare presents CFS for complying with the CFS. Hence, the 2013 Act requires all companies, requirements of any statute or otherwise, it including non-listed and private companies, should prepare and present CFS in accordance having subsidiaries to prepare CFS. with AS 21. Keeping this in view and proviso to the rule 6, can a company having subsidiary take The 2013 Act also provides the below: a view that it need not prepare CFS?
Consolidated financial statements What the Companies Act 2013 states EY insights Section 129(3) of the 2013 Act requires that a company having one or …
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