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Accounting Standards

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CA Ysil Karunai

CA Ysil Karunai (Querist)
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08 December 2008 What is the Difference between Amalgamated balancesheet and Consolidated Financial Statement? and AS- 14 & AS- 21 ?

CA Tilak Raj Sharma

CA Tilak Raj Sharma (Expert)
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08 December 2008 Consolidaed financial statements are prepared in case of group of companies. On the other hand amalgmated b/sheet will be prepared after amalgamation.

No similarity between both cases.

CA.ViVeK M ACA

CA.ViVeK M ACA (Expert)
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08 December 2008 Consolidation is a mechanism by which a company shows the reslut of holing and subsidiary as a whole.
Amalgamated balance sheet shows the reslt of amalgamated companies.

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