Compare accounting for subsidiaries, associates and joint arrangements in a focused consolidation collection.
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A practical Ind AS 27 guide to choosing cost or Ind AS 109 for investments in subsidiaries, associates and joint ventures in separate financial statements, including category-level consistency, dividends and held-for-sale cases.
A practical AS 27 guide to identifying joint control, distinguishing jointly controlled operations, assets and entities, and applying the correct separate and consolidated accounting treatment.
Follow an 80% acquisition through an AS 21 consolidation working, including goodwill, minority interest and the elimination of inventory profit within the group.
A practical AS 23 guide to identifying associates, applying the 20% significant-influence presumption, using the equity method, handling losses and completing year-end checks.
Using this collection
The three guides distinguish control, significant influence and joint control before explaining the related consolidation or equity method. This is a deliberately narrow AS collection; confirm the applicable framework where Ind AS applies.
Ownership percentage is an important indicator but does not replace analysis of control, significant influence or joint control. Document the rights and decision-making facts before choosing an accounting method.
A sound consolidation workflow aligns reporting dates and policies, combines or applies the relevant method, and addresses intragroup balances, unrealised results and the presentation of outside interests.
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