Consolidation of financial statements

nupur phophalia (student) (30 Points)

07 September 2016  

Facts-Last year ,consolidation of Financial Statements was done only of one subsidiary.. From Current financial year, Consolidation is required to be done of Two Subsidiaries.

Query- Whether in "Previous Year Figures" financial data of both the subsidiaries is required  to be reported or only figures of old Subsidiary are to be shown.??