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Cross holding consolidation

This query is : Resolved 
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(Querist)
27 January 2018 Sir There are 4 Companies
A,B,C,D

A Holds 45%in B,54% in C
B Holds 35% in C.
C Holds 26% in B.

Plz Suggest in Which Comapny and in what ways i made the considation.
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CA Amrita Chattopadhyay

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CA Amrita Chattopadhyay (Expert)
29 January 2018 As per AS -21, Consolidated financial statement, it is applicable between parent company and subsidiary company. Since B holds 54% in C. The Consolidated financial statement of B & C has to be prepared.
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