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Query regarding requirement of consolidation of accounts

Vaibhav Kumar Agrawal (Service)     06 April 2019

Vaibhav Kumar Agrawal
 16 likes  146 points

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Suppose Company A is holding 12% equity shares in Company B and both these companies have a common director. Considering these facts whether consolidated accounts required to be prepared by Company A as per provisions of Ind AS 110 ?????


Please guide.


Vishesh Surana   06 April 2019

Vishesh Surana

 360 likes  5652 points

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yes, it is associates concern

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