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Consolidated acccounts
1AS 27 therefore requires that the holding a company should include the financial results of the subsidiary company in its own financial statements. The process involves adding the assets, liabilities and incomes and expenses of the subsidiary company to those of the holding company while excluding inter-company transactions and balances. This process is called consolidation and the combined financial statements are called Group accounts or consolidated accounts.1AS 27/IAS 1 requires the holding company to present the following in its published financial statements.
1AS 27 also requires the holding company to present its own financial statements separately ie excluding the subsidiary company.
Order Point Formula The analysis discussed above tends to be somewhat cumbersome when probability distributions are most complex and dependent and multi-period cases are involv
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Consolidated acccounts 1AS 27 therefore requires that the holding a company should include the financial results of the subsidiary company in its own financial statements. The
what is the profitability of
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