Srinivasan, Padmini; Narasimhan, M S - In: The IUP Journal of Accounting Research and Audit Practices VII (2008) 3, pp. 27-42
Along with several new accounting regulations related to disclosure practices, Indian companies were asked to provide Consolidated Financial Statements (CFS) since 2002. Unlike other disclosure regulations, consolidation was a major deviation from the earlier stand that consolidation would not...
