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Consolidation of Account as per Ind AS

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(Querist)
09 September 2023 If 'Anand Private Limited' is a 100% subsidiary of 'Mohan Limited' and 'Mohan Limited' is also a 100% Subsidiary of 'Jha Private Limited'. In that case which company is liable for Consolidation of Account. Only 'Jha Private Limited or both 'Mohan Limited and 'Jha Private Limited'.

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CA R SEETHARAMAN online

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CA R SEETHARAMAN online (Expert)
09 September 2023 An entity is required to consolidate all its subsidiaries.
Both 'Mohan Limited and 'Jha Private Limited' required consolidation.

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