As 23


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Querist : Anonymous (Querist)
29 August 2011 How to consolidate the accounts of the associate unit as per As 23. Do I have to use the same methods of consolidation as used in AS 21.
Or only i have to account for investment.

Please clarify. Lot of confusion

VISHRUT (Expert)
29 August 2011 For the purpose of consolidation of Accounts with associates one need to follow method of AS 21


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