The Institute of Chartered Accountants of India
(Setup by an Act of Parliament)
(Setup by an Act of Parliament)
This Standard establishes principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities.
The Exposure Draft is open for comment until 11th August, 2021
| Due process documents |
| Exposure Drafts of the Accounting Standards for Local Bodies (ASLBs) 35 Consolidated Financial Statements [PDF] |