Business, Legal & Accounting Glossary
Grounds on which a subsidiary undertaking may be excluded from the consolidated financial statements of a group.
These are grounds on which a subsidiary undertaking may be excluded from the consolidated financial statements of a group, i.e. because the parent group’s interest in the subsidiary is held exclusively with a view to subsequent resale.
Rules are set out in S27 of the Financial Report Standard Applicable in the UK and Republic of Ireland.
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This glossary post was last updated: 5th May, 2019 | 7 Views.