FR Flashcards

1
Q

How to a/c for subid/asso/JV in SFS in parent’s SFS

A

Can follow cost model or INDAS 109 model

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2
Q

How to a/c for subid/asso/JV in SFS in parent’s CFS

A

subid- full consolidation
asso- equity method under indas28
JV - equity method as per indas 111

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