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RaviRavi Staff answered 3 years ago

If subsidiary is following WDV method and holding is following SLM for similar assets under similar conditions then we will have to adjust subsidiary figures while doing consolidation to match it with SLM method of holding, so depreciation and fixed assets value will be adjusted 
This is called harmonisation of accounting policies 
Auditor is not suppose to do this adjustment he is suppose to check whether adjustment is done by company while consolidation process 

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