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Definition of an associate company

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(Querist)
01 September 2016 Does a partnership firm comes under the definition of an associate company?
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Sandeep Garg

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Sandeep Garg (Expert)
01 September 2016 Generally, investment is Partnership firm is not considered as associate or subsidiary. In standalone financials, simply investment will be shown and in consolidated financials we need to do the consolidation as JV i.e. line by line in our ration. Agreement also to be studied for case to case basis.
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