Title

The Four FASB Consolidation Concepts: How Would Each Affect Financial Statements?

Document Type

Article

Comments

Published by Wiley-Blackwell in the Journal of Corporate Accounting and Finance, volume 6 issue 1, 1994. Bryant users may access this article here.

Publication Source

Journal of Corporate Accounting and Finance

Abstract

The FASB has proposed four consolidation concepts—each with its own advantages and disadvantages. The authors show how each would affect company financial statements.