Exposure Draft Accounting Standard (AS) 21 (Revised 20XX) (Corresponding to IAS 27) Consolidated and Separate Financial Statements (Last date for Comments: May 7, 2010)
Issued by Accounting Standards Board The Institute of Chartered Accountants of India
For more detail click on below:-
http://www.icai.org/resource_file/18581announ10083_21.pdf
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