Please use this identifier to cite or link to this item: 192.168.6.56/handle/123456789/104402
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dc.contributor.authorJeffrey Knapp-
dc.date.accessioned2020-02-05T07:43:48Z-
dc.date.accessioned2020-05-15T21:58:59Z-
dc.date.available2020-02-05T07:43:48Z-
dc.date.available2020-05-15T21:58:59Z-
dc.date.issued2013-
dc.identifier.urihttp://196.189.45.87:8080/handle/123456789/104402-
dc.descriptionThe 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.en_US
dc.languageEnglishen_US
dc.language.isoenen_US
dc.subjectAccounting Requirementsen_US
dc.titleA Reconsideration of Consolidation Accounting Requirementsand Pre-acquisition Dividendsen_US
dc.typeArticleen_US
Appears in Collections:Accounting and Finance

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