Indian accounting standard (ind as) 27

2
Indian Accounting Standard (Ind AS) 27 Kartikeya Pandey Faculty Of management Studies MBA – IFM 500021353

Transcript of Indian accounting standard (ind as) 27

Page 1: Indian accounting standard (ind as) 27

Indian Accounting Standard (Ind AS) 27

Kartikeya PandeyFaculty Of management Studies

MBA – IFM500021353

Page 2: Indian accounting standard (ind as) 27

• 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.