Liquidation
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
27 January 2011
where is it given in the Companies Act that a subsidiary in liquidation neednot be consolidated.whether such company can be disclosed as related party
27 January 2011
As per AS 21 if ownership or control on subsidiary ig going to be end in near future no consolidation is needed.
Querist : Anonymous
Querist :
Anonymous
(Querist)
28 January 2011
In AS-21 exclusions from consolidation I didnot find such a point
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