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IND-AS Practice Points: Consolidation Exception

January 12, 2018[2018] 89 taxmann.com 82 (Article)
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Indian Accounting Standards (IND-AS) has a radically different approach to the concept of “control” in comparison with AS based Indian Generally Accepted Accounting Principles (IGAAP). The concept of control is at the heart of determining parent subsidiary relationship for the purpose of preparation and presentation of consolidated financial statements. If control exists over another entity, consolidation is a pre-requisite.
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