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When can a subsidiary be excluded from consolidation under FRS 102?

Technical helpsheet and flowchart to help members understand the limited situations in which a subsidiary may be excluded from consolidation under FRS 102 and the accounting treatment for such subsidiaries.

Issued: December 2015 
Last reviewed: August 2019

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help members understand the limited situations in which a subsidiary may be excluded from consolidation under FRS 102 and the accounting treatment for such subsidiaries.