CA FINAL CAPSULE | Understanding Consolidated Balance Sheet (CFS) | Ind AS 110 | Ultimate Revision
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CA FINAL CAPSULE | Understanding Consolidated Balance Sheet (CFS) | Ind AS 110 | Ultimate Revision
At the year-end, you have both balance sheets. Now, consolidate, How? The first guideline is that all assets and liabilities of the Holding and Subsidiaries will be added on a line by line basis. Keep adding Land with Land, Building with Building, Plant with Plant, Furniture with Furniture. Add all the assets. Add all the liabilities line by ...
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