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FR- IND AS 103-Pref shares Outstanding
If in IND As 103, Preference Share Outstanding in subsidiary company point included in syllabus or not.I did not find it in study mat nor any question related?
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The outstanding preference shares of a subsidiary are fully covered under the CA Final FR syllabus (Ind AS 103/110). When held by outsiders and classified as equity, they must be included in the Non-Controlling Interest (NCI) calculation. Additionally, the subsidiary's net assets must be reduced by the preference capital (and any cumulative dividend arrears) before determining the equity allocation for Goodwill calculation.
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15 September 2026
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