Please use this identifier to cite or link to this item: 192.168.6.56/handle/123456789/104402
Title: A Reconsideration of Consolidation Accounting Requirementsand Pre-acquisition Dividends
Authors: Jeffrey Knapp
Keywords: Accounting Requirements
Issue Date: 2013
Description: The purpose of this article is to reconsider consolidation procedures in light of the 2008 decision of the International Accounting Standards Board (IASB) to replace the cost method of accounting with a new model that requires the parent to recognize dividend revenue for distributions received or receivable from the pre-acquisition profits of a subsidiary.
URI: http://196.189.45.87:8080/handle/123456789/104402
Appears in Collections:Accounting and Finance

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