Section 2
In Consolidated Financial Statements, the following shall be disclosed by way of additional information:
2. In Consolidated Financial Statements, the following shall be disclosed by way of additional information:
3.
.
.
Minority
Interest in all subsidiaries
Associates
(Investment as per the equity
method)
Indian
1.
2.
3.
.
.
Foreign
1.
2.
3.
.
.
Joint Ventures
(as per proportionate consolidation/
investment as per the
equity method)
Indian
1.
2.
3.
.
.
Foreign
1.
2.
3.
.
.
Total
1
2
3
________________________________
4
5
_______________________________
All subsidiaries, associates and joint ventures (whether Indian or foreign) will be covered under consolidated financial statements.
An entity shall disclose the list of subsidiaries or associates or joint ventures which have not been consolidated in the consolidated financial statements along with the reasons of not consolidating.
Roop's Law Assist