The Problems of Stage Acquisition Under the New Consolidation Accounting Standards

This article discusses some important components of how the accounting standards of consolidated financial statements have changed under FASB Nos. 141R and 160. Goodwill consists of both the parent and the noncontrolling interest. Noncontrolling interest includes goodwill and is treated as equity, r...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	International journal of corporate finance and accounting 2017-01, Vol.4 (1), p.57-71
Hauptverfasser:	Yang, James G.S, Aquilino, Frank J
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accounting research bulletins Accounting standards Consolidated financial statements Corporate profits Equity method Equity stake Fair value Financial statements Goodwill Investments
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!