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CONSOLIDATED ACCOUNTS

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Querist : Anonymous

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Querist : Anonymous (Querist)
12 April 2011 can any group of company prepare consolidated accounts voluntarily i.e. even if it is not required to do so as per AS 21 and there is no acquisition of group co. by the parent co.
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CA Sunanda Badgujar

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CA Sunanda Badgujar (Expert)
13 April 2011 yes, group of company can prepare consolidated accounts for its own reason even if AS 21 is not applicable to such group.
this could be for the reason to come up with the accounts in totality
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