The consolidated audit report under companies act 2013 (The Devil lies in Detail)

P.R. Sethuraman , Last updated: 07 August 2015 Share Follow on Google News

As per the Guidance Note of the ICAI, The Council of the Institute of Chartered Accountants of India has issued Accounting Standard (AS) 21 Consolidated Financial Statements which lays down principles and procedures for preparation and presentation of consolidated financial statements. Consolidated

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About the Author

P.R. Sethuraman

Chartered Accountantant

The author is a Chartered Accountant with nearly 50 years post qualification experience in industry serving both in Public and private sector as well in audit. He served in various capacities both in Finance and in Internal Audit Division. His experience in industry covers entire spectrum of finance, accounts and manag ... Read more

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