Consolidation of accounts-companies act, 2013

Kavitha (-) (210 Points)

07 April 2014  

Dear Friends,

Consolidation of accounts rule is applicable for Accounts as on 31/03/2014 or 31/03/2015?

I mean, if a Company has associate Company as on 31/03/2014, does it need to prepare consolidated accounts.

Regards,

Kavitha.