Ind-As -110 �Consolidated Financial Statements� para B 41-42 defines situation where even an entity holds less than 50% of the voting rights of another entity
Ind AS Technical Facilitation Group Clarification Bulletin 19 Ind AS Technical Facilitation Group (ITFG) of Ind AS Implementation Group has been constituted for
CONSOLIDATION, MERGER, CONVEYANCE, TRANSFER OR LEASE 42 Section 801. Company or Any Guarantor May Consolidate, etc., Only on Certain Terms 42 Section 802. Successor Substituted. 43 ARTICLE NINE SUPPLEMENTAL INDENTURES 44 Section 901. Supplemental Indentures and Agreements without Consent of Holders....
However, consolidation does not automatically mean that big fish are swallowing minnows. Again, US and EU cases offer many examples of two or more small operators with compatible customer franchises venturing together to increase their...