Srinivasan, Padmini; Narasimhan, M.S. - In: Asian Review of Accounting 20 (2012) March, pp. 58-73
Purpose – India is one of the few countries where companies are required to give both consolidated financial statements (CFS) as well as parent-only financial statements. While parent-only statements have been in existence for a long time, CFS was introduced recently. The purpose of this paper...