March 2018
Intermediate to advanced
504 pages
14h 36m
English
Content preview from Financial Accounting for Managers, 3rd Edition
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12
Consolidated Financial Statements
CHAPTER OBJECTIVES
This chapter will help the readers to:
- Appreciate the rationale behind preparation of consolidated financial statements.
- Understand the basic principles and procedures in preparation of consolidated financial statements.
- Understand the concept of ‘minority interest’ in consolidated financial statements.
- Prepare consolidated financial statements.
- Get familiarity with the accounting and disclosure requirements under Ind AS 110 ‘Consolidated Financial Statements’ and Ind AS 28 ‘Investments in Associates and Joint Ventures’.
12.1 INTRODUCTION
A company having one or more subsidiaries is required to prepare a consolidated financial statement as per the provisions of the companies act 2013. ...
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