Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Companies Law - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Financial statement - a company having subsidiary (ies) shall ...

Companies Law

January 7, 2018

Financial statement - a company having subsidiary (ies) shall prepare Consolidated Financial Statements in the same form and manner as that of its own in accordance with applicable accounting standards - Section 129(3) of the Companies Act, 2013

View Source

 


 

You may also like:

  1. Inflated cost of land - GAAP v/s Ind AS for financial statement recording - As per the guidelines given by the Government of India, the assessee was required to prepare...

  2. Companies which are required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015 are also required to file AOC-4 XBRL

  3. Revision u/s 263 - Computation on MAT u/s 115JB on the basis of consolidated financial statements - The stepdown subsidiaries and other associate companies are...

  4. Amounts received before 1st April, 2014 shall not be treated as deposits subject to discloser in the notes to its financial statement in case of Pvt. Ltd. Companies -...

  5. The definition of "subsidiary company" or "subsidiary" u/s 2(87) of the Companies Act, 2013 shall come into force w.e.f. 20-9-2017

  6. Statement of Financial Transactions (SFT) for Depository Transactions - Method for computation of "The Estimated Sale Consideration for the debit transaction" and...

  7. Transfer pricing adjustment - The financial position and credit rating of the subsidiaries will be broadly the same as the holding company - domestic prime lending rate...

  8. Copy of financial statement to be filed with Registrar - unaudited financial statements of foreign subsidiaries which is not required to get its accounts audited allowed...

  9. Powers and duties of auditors and auditing standards - required to report whether the company has adequate internal financial controls with reference to financial...

  10. Powers and duties of auditors and auditing standards - auditors shall have access to accounts and records associate companies along with subsidiary companies - Section...

 

Quick Updates:Latest Updates