Contents of group accounts, Business Law and Ethics

Contents of Group Accounts:

By s.152(1), the group accounts laid before a company shall give a true and fair view of the state of affairs and profit or loss of the company and the subsidiaries dealt with in that way as a whole, thus far as concerns members of the company.

S.153(1) further provides that the group accounts, whether as  prepared as consolidated accounts, therefore shall comply according the requirements of the Sixth Schedule to the Act, so far as applicable thereto, and if not so prepared, shall offer the  equivalent or same information.

Posted Date: 1/15/2013 2:22:18 AM | Location : United States







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