Consolidated Financial statements Questions Answers: Example 07
Channel: CLEARCAEXAMS
Date: 2020-05-02

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Question Dictionary: Question 07 Consolidated Financial statement (CFS) CA Final New Syllabus 2020 

PQR Ltd. is the subsidiary company of MNC Ltd. In the standalone financial statements prepared in accordance with Ind AS, PQR Ltd. has adopted Straight-line method (SLM) of depreciation and MNC Ltd. has adopted Written-down value method (WDV) for depreciating its property, plant and equipment. As per Ind AS 110, Consolidated Financial statements, a parent shall prepare consolidated financial statements using uniform accounting policies for like transactions and other events in similar circumstances. 
How will these property, plant and equipment be depreciated in the consolidated financial statements of MNC Ltd.

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