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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Consolidation principle: parent must present group as single economic entity by consolidating controlled subsidiaries and eliminating intragroup effects.</h1> Consolidated financial statements must present the parent and its subsidiaries as a single economic entity: consolidate all subsidiaries unless excluded for temporary control pending disposal or severe restrictions on transfers; determine control by majority voting power or control of governing body composition; combine financial statements line-by-line, eliminate parent investment against subsidiary equity at acquisition, recognise goodwill or capital reserve for excess or shortfall, present minority interest separately, and eliminate intragroup balances and unrealised profits. Use uniform accounting policies, align reporting dates or adjust for significant events, and disclose subsidiary list, nature of relationships, acquisition/disposal effects and differing reporting dates.

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