what are required to be in place for a consolidated group accounts to be prepared
eg 'parent/hold co' t/over >10m t/over of the 90% owned sub 4m t/over of 100% overseas = 1m
just been handed an audit draft of the parent[ ie >10m co] but not a consolidated group balance sheet ! ?
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You just need
Firstly a set of accounts for each company
Secondly to know how to do consolidations.