Consolidated Accounts - when aren't they needed!!

wonderwife2008 Registered Posts: 41 Regular contributor ⭐
I have read my textbook front to back (upside down and back to front) and I am now convinced that I am completely missing something logical and obvious in order to answer the question when DON'T subsidiary accounts need to be incorporated into consolidated group company accounts. Any hints on how to approach this would be gratefully accepted!!!


  • elging
    elging Registered Posts: 17 New contributor 🐸
    Consolidated Accounts

    When the company is only an associated one.

    And watch out because every now and then they put it in the papers instead of a full consolidation.
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