Consolidated Balance Sheet

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11 January 2010 Is it required to prepaired Consolidated Balance sheet of a Private Company.

Aditya Maheshwari

Aditya Maheshwari (Expert)
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11 January 2010 AS 21 is mandatory if an enterprise presents consolidated financial statements. In other words, the accounting standard does not mandate an enterprise to present consolidated financial statements but, if the enterprise presents consolidated financial statements for complying with the requirements of any statute or otherwise, it should prepare and present consolidated financial statements in accordance with AS 21. SEBI requires all listed companies to prepare annual CFS.

So answer is No

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