Consolidated balance sheet f.y. 2017-18

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Sachin Kumar (Querist)
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28 February 2019 Please tell how to make consolidated Balance Sheet of F.Y. 2017-18..?
I had merged balance sheet of companies but someone had said this is not right way.

{One Private Limited company had done investment in another private limited company, holds more than 20% of shares = associate companies so consolidated Balance Sheet is required as per section 129 of companies act, 2013}

CA Amrita Chattopadhyay

CA Amrita Chattopadhyay

(Expert)
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01 March 2019 For consolidation of financial statement as per AS 21, you need to merge one to one item of the Balance sheet except for the investment of the holding company and the share capital of the subsidiary / associate. Calculate the Goodwill or Capital reserve by adjusting the investment with the share holding