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FA3 by krishnendu_bal is a document available to read on EtoBox.

This paper explores the need for and the development of CFS in India. Consolidation was a major deviation from the earlier stand that consolidation would not provide additional information to the users of financial statements. The study concludes that the change of disclosure regulation favoring consolidation is more proactive in nature and consistent with the international practices.

Author

krishnendu_bal

Language

EN