If you have a charitable company, limited by guarantee, and
a trading subsidiary, which is also a company, how do you
consolidate the accounts?
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Answer / guest
Subsidiaries that are companies are always consolidated in
accordance with FRS 2 on a line by line basis. Where the
subsidiary is not a company, or where there are multiple
levels of subsidiary (eg sub-subsidiaries) advice should be
sought to clarify the position.
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