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The four FASB consolidation concepts: How would each affect financial statements?
Author(s) -
Bline Dennis,
Marchick David,
Pincince Diane,
Kosewski Linda
Publication year - 1994
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970060109
Subject(s) - consolidation (business) , accounting , affect (linguistics) , business , psychology , communication
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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