Control under Ind AS Framework and its effect on Financial Reporting

Mohd Zain , Last updated: 01 June 2022  
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At the inception, I want to recall the definition of a Subsidiary under Companies Act 2013, because the more we are able to understand the meaning of control, more will be the effect of telling concept of business combination to you under the Ind AS framework. As per section 2(87) A subsidiary me

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Mohd Zain
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Category Corporate Law   Report

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