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(Querist)
15 November 2016 sir,
consolidated financial statements apply on all company listed unlisted and pvt. company having subsidiary, associate, and joint venture.
is that also apply on small companies?
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Pratik Shah

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Pratik Shah (Expert)
18 November 2016 It also applicable to Small Companies. suppose, you have a small company and such small company has one associate company, then such small company shall require to do consolidation.
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