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Accounting Standard 21

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(Querist)
28 December 2007 Can Accounting Standard 21 is applicable to Private Ltd Co
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CA Praveen Vasedar

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CA Praveen Vasedar (Querist)
28 December 2007
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Devendra Mishra

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Devendra Mishra (Expert)
29 December 2007 The objective of this AS 21 is
to present financial information about a parent and its subsidiary(ies) as a single economic entity to show the economic resources controlled by the group, the obligations of
the group and results the group achieves with its resources.

It may be PVT LTD or Public
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Amit

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Amit (Expert)
31 December 2007 AS 21 is applicable, if entity prepares or is required to prepare consolidated financial statements. As per listing agreement, Listed compnaies are required to prepare CFS so AS 21 is applicable. So for private limited company, if it prepares consolidated financial statement, than AS 21 is applicable
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