Control under Ind AS Framework and its effect on Financial Reporting

The concept of control is far more different than Legal aspects of the companies act 2013. Actually the word 'control' is projected to indicate who is going to consolidate the entity and prepare entire group financial statements.

source https://www.caclubindia.com/articles/control-under-ind-as-framework-and-its-effect-on-financial-reporting-47257.asp