Ganesh Engineering Ltd. acquires 75% of the equity shares of a subsidiary for ₹50,000,000. On acquisition date, the subsidiary's paid-up share capital is ₹38,800,000 and reserves & surplus stand at ₹18,400,000. Under AS 21 / Ind AS 110, what is the Goodwill / Capital Reserve arising on consolidation?

Under AS 15, 'Employee Benefits', which actuarial valuation method is mandatory for measuring the present value of defined benefit obligations and the related current service cost?

What is the primary purpose of consolidated financial statements?

Which of the following methods is used to account for goodwill in consolidated financial statements?

What is the treatment of minority interest in consolidated financial statements?

Explain the concept of control in consolidated financial statements and its significance in determining the scope of consolidation.

Discuss the accounting treatment of inter-company transactions in consolidated financial statements.