as-21 specified that if a company is required by any statue to prepared consolidated financial statement then it is shall prepared in accordance of AS 21 ,please provide me guidelines regarding the provision of statue that required CFS prapartion
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Hello,
There is no such prescribed guidelines for that as such, bt one basic thing to note that the consildation is done on line to line basis. Balance sheet and other documents needs to be prepared as per Schedule Vi of Companies Act, 1956.
Regards
Nidhi
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