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Consoliation of Acounts

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(Querist)
20 April 2010 Whether Accounting standard 21 consolidation of accounts notified by central government applies on unlisted Non-SME companies. As there is requiremet of consolidatn of accounts in SEBI listing agreement only for Listed companies.
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Rasesh

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Rasesh (Expert)
25 April 2010 Consolidation is not required for unlisted companies.
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CA Ravi Sisodia

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CA Ravi Sisodia (Expert)
25 April 2010 Agreed..
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