Consolidation of financial Statement


This query is : Resolved 

30 June 2020 1. If the Holding Private Limited Company inot mandatorily required to folllow Ind AS for standalone and Consolidated Financial Statement ?

2. If The Consolidated Financial statements are required to be prepared on line by line basis ?
3. As per last page of Division I of Schedule III of The companies Act 2013 in table under General Instructions for the preparation of CFS it is required to mention Minority Interst (Investment as per Equity Method). What is this Equity Method ?

09 August 2020 https://www.mca.gov.in/Ministry/notification/pdf/AS_21.pdf


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