AS 21_Treatment of Investments

MAGESH.G (STUDENT) (195 Points)

16 December 2009  

Pl clarify the following sentence used in Para 13 point a of the AS 21 with an example.

the cost to the parent of its investment in each subsidiary and

the parent

on which investment in each subsidiary is made, should be

eliminated;

’s portion of equity of each subsidiary, at the date

 Is it like what we do Amalgamation -Inter Co Holdings .???  THanx in advance