Indian accounting standard (ind as) 27
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Indian Accounting Standard (Ind AS) 27 Kartikeya Pandey Faculty Of management Studies MBA – IFM 500021353
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Transcript of Indian accounting standard (ind as) 27
Indian Accounting Standard (Ind AS) 27
Kartikeya PandeyFaculty Of management Studies
MBA – IFM500021353
• A parent shall present consolidated financial statements in which it consolidates its investments in subsidiaries in accordance with this Standard. Where a parent is a company, the consolidated financial statements shall be in the form set out in Appendix C to this Standard or as near thereto as circumstances admit.