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Generally Accepted Accounting Principles / Minority interest / Consolidation / Goodwill / Balance sheet / Fair value / International Financial Reporting Standards / Historical cost / Income statement / Accountancy / Finance / Business


Journal of Finance and Accountancy Consolidation theories and push-down accounting:
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Document Date: 2010-03-16 22:47:00


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File Size: 261,98 KB

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Company

Catherine Baluch Gartner Inc. / Disclosures Limited / /

Country

United States / /

Event

Reorganization / M&A / /

Facility

University Reuben Cohen Sothern Wine / /

IndustryTerm

authoritative accounting bodies / preferred accounting practices / push-down accounting / pushdown accounting / push-down accounting procedures / hybrid accounting approach / /

Organization

American Accounting Association / U.S. Securities and Exchange Commission / Florida Gulf Coast University / /

Person

Maurice Moonitz / Chen / Pamela J. Tucker / /

Position

Major / Professor / /

PublishedMedium

Journal of Finance / /

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