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Accounting Standard

This query is : Resolved 
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(Querist)
05 September 2009 when compliance of AS 21 is mandatory
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ARUN KUMAR V

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ARUN KUMAR V (Expert)
05 September 2009 AS deals with preparation of consolidated financial statement. As per companies Act when final accounts are prepared and the company has any subsidiaries, certain details regarding the subsidiary shall also to be given. But preparation of consolidated BS,P&L Cash Flows are not required.
but as per listing agreement and if the company wishes to prepare CFS of BS P&L the company shall comply with AS21
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CA CS CIMA Prakash Somani

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CA CS CIMA Prakash Somani (Expert)
05 September 2009 agreed
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CA CHINTAN AJMERA

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CA CHINTAN AJMERA (Expert)
05 September 2009 Agree with Arun
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CA Suresh Choudhary

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CA Suresh Choudhary (Expert)
05 September 2009 Agree with expert
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