The Four FASB Consolidation Concepts: How Would Each Affect Financial Statements?
Document Type
Article
Publisher
Wiley
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.
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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.