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SEC application of APB 29: Form over substance?
Author(s) -
Eaton Tim V.,
Routt J. Robert
Publication year - 1999
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/1097-0053(199924)10:2<67::aid-jcaf8>3.0.co;2-u
Subject(s) - business , chemistry
The authors contend that the SEC staff is misapplying APB 29, which covers spin‐off sales of a subsidiary from one company to another. ©1999 John Wiley & Sons, Inc.