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    Is associate Company Required to file CFS ?

    Posted By : SARIKA / Published on : 25-Jun-2022 05:50 AM / View : 57 / Comment : 0
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    As per law:

    “Where a company has one or more subsidiaries or associate companies, it shall, in addition to financial statements provided under sub-section (2), prepare a consolidated financial statement of the company and of all the subsidiaries and associate companies in the same form and manner as that of its own and in accordance with applicable accounting standards, which shall also be laid before the annual general meeting of the company along with the laying of its financial statement under sub-section (2):

    Provided that the company shall also attach along with its financial statement, a separate statement containing the salient features of the financial statement of its subsidiary or subsidiaries and associate company or companies in such form as may be prescribed.

    Which Company required to file CFS ?
    Read more on : file required company associate



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