Dear Sir / Madam,
On the same lines for Consolidated Income Statement we prepare Consolidated Cash Flows only for Subsidiaries and NOT FOR Associates - Trade Investment - Is it Correct ! Kindly advise.
Further If during the year New Acquisitions come we add them / consolidate them since they are part of Group at year end.
But by disposal we happen to lose control over subsidiary - should we be effecting adjustments for them apart from disposal of assets and liabilities.
Kindly advise.
Deep
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