Response to the FASB "Preliminary Views on Major Issues Related to Consolidation Policy"

Mary E Barth; Daniel W Collins; John A Elliott; John W Gribble; Wayne R Landsman; Stephen H Penman; John T. Smith; Ray G Stephens; Terry D Warfield

Response to the FASB "Preliminary Views on Major Issues Related to Consolidation Policy"

Journal article

Peer reviewed

Response to the FASB "Preliminary Views on Major Issues Related to Consolidation Policy"

Mary E Barth, Daniel W Collins, John A Elliott, John W Gribble, Wayne R Landsman, Stephen H Penman, John T. Smith, Ray G Stephens and Terry D Warfield

Accounting horizons, Vol.9(2), pp.80-82

06/01/1995

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Abstract

The American Accounting Association's Financial Accounting Standards Committee's response to the FASB "Preliminary Views on Major Issues Related to Consolidation Policy" is summarized.

Accounting

Accounting policies

Committees

Consolidated financial statements

Consolidation

Equity

Equity stake

Financial reporting

Objectives

Subsidiaries

Details

Title: Subtitle: Response to the FASB "Preliminary Views on Major Issues Related to Consolidation Policy"
Creators: Mary E Barth
Daniel W Collins
John A Elliott
John W Gribble
Wayne R Landsman
Stephen H Penman
John T. Smith
Ray G Stephens
Terry D Warfield
Resource Type: Journal article
Publication Details: Accounting horizons, Vol.9(2), pp.80-82
ISSN: 0888-7993
eISSN: 1558-7975
Publisher: American Accounting Association
Language: English
Date published: 06/01/1995
Academic Unit: Accounting
Record Identifier: 9984963140002771

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