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Discussion < Accounts < Regarding Consolidation of Accounts
Post Topic
students zone,CA Students
Vikrant Mishra


[ Scorecard :65 ]

Dear Professional Colleagues..

Can some one suggest me, whether there are any changes in Accounting Standards or any provision relating finalisation of accounts.

For example:

1 Useful life of assets has been reduced under Companies Act 2013.

2. Section 129 has been added in the Companies Act 2013, making it mandatory for companies having subsidiaries & Associates to consolidate their accounts. This provision is also applicable on Private Companies.

3. I think there is some change in AS-13 as well.

 

I wish to know these kind of changes, which will have an impact on finalisation of acounts for 2014-15.







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