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consolidation
Are cash flow statements mandatory for consolidation?
Replies (1)
yes as per sec 129 consolidation would be for financial statement and cash flow statement would also fall in the ambit of definition of f.s. sec 2(40)
but there is certain exemption would exclude the requirements of preparation of cash flow than as per harmonise construction of law if co exempted for preparing cash flow statement than consolidation of cash flow would also not apply
but there is certain exemption would exclude the requirements of preparation of cash flow than as per harmonise construction of law if co exempted for preparing cash flow statement than consolidation of cash flow would also not apply
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