The Four FASB Consolidation Concepts: How Would Each Affect Financial Statements?
Journal of Corporate Accounting and Finance
The FASB has proposed four consolidation concepts—each with its own advantages and disadvantages. The authors show how each would affect company financial statements.
Recommended CitationBline, Dennis M.; Pincince, Diane; Kosewski, Linda; and Marchick, David, "The Four FASB Consolidation Concepts: How Would Each Affect Financial Statements?" (1994). Accounting Journal Articles. Paper 79.