| 000 | 00887npc a2200157Ia 4500 | ||
|---|---|---|---|
| 008 | 140613s2014 xx 000 0 und d | ||
| 060 | _a657 | ||
| 100 | _aCHAKRAPPANI, N | ||
| 245 |
_aConsolidation of financial statements and reporting _bNew challenges |
||
| 260 | _c2014 | ||
| 300 | _a85-90 | ||
| 520 | _aWhen a joint stock company acquires a majority of voting shares in another joint stock company, the investor-investee relationship becomes closely connectes and these two separate legal entities are viewed as a single entity with the investor company gaining contorl over the investee company. control is the power to govern the strategic operating, investing and financial policies of an entitiy so as to derive economic benefits from the activities of the investees. | ||
| 653 | _aACCOUNTING | ||
| 773 |
_oP15384 _nM _921606 _011163 _tCHARTERED ACCOUNTANT |
||
| 942 |
_2ddc _cARTCL |
||
| 999 |
_c12514 _d12514 |
||