Meaning of Holding Company & Subsidiary Company
Relevant standard
Consolidation of Balance Sheets of Parent & Subsidiary (only one)
Minority Interest – Basic principles and preparation of CBS
CBS with loss balance of Subsidiary Treatment for: Revaluation of Assets of Subsidiary
Intra-group Transactions
Holding of different securities.
Consideration of dividend paid or proposed by Subsidiary in CBS
Bonus Shares issued or proposed to be issued by Subsidiary (excluding shares acquired on different dates by the Parent company, chain and cross holding)