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Should the FASB abandon the consolidation project?
Author(s) -
Beresford Dennis R.
Publication year - 1998
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970090204
Subject(s) - consolidation (business) , accounting , business , political science
The author, who until recently served as chairman of the FASB, believes further progress on the consolidation project is unlikely, and that the FASB should focus its resources elsewhere.