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Consolidated Financial Statement & AS 22

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(Querist)
06 May 2008 Can we set off Deferred Tax Asset & Deferred Tax Liability against each other while preparing Consolidated Financial Statement.
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CA. Yayati Tyagi

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CA. Yayati Tyagi (Expert)
07 May 2008 In my opinion, yes. there is no such exception in AS 22 for consolidated statements.
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Aashish R

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Aashish R (Expert)
28 May 2008 Yes we can set off
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