Consolidation of financial statements - Some perspectives

Ramaswami Kalidas , Last updated: 06 August 2016  
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Introduction The Companies Act, 2013(hereinafter referred to as The Act) has ushered in a number of changes which have led to an exponential increase in the number of compliances , where companies are concerned. One such requirement relates to the preparation of consolidated financial statements

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Ramaswami Kalidas
(Practicing Company Secretary)
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