The evolving accounting standards for special purpose entities and consolidations

Accounting Horizons

Volumn 16, Issue 3, 2002, Pages 245-258

  Hartgraves, Al L ^a   Benston, George J ^a  

^a EMORY UNIVERSITY   (United States)

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[No Author keywords available]

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EID: 3042790964     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2002.16.3.245     Document Type: Note

References (22)

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3. American Institute of Certified Public Accountants (AICPA). 1971b. Accounting Interpretations of APB Opinion No. 18. AIN-APB18, #2. New York, NY: AICPA.
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14. Financial Accounting Standards Board (FASB). 2000a. Consolidation Policy-Modified Approach. Working draft as of September 27. Norwalk, CT: FASB.
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18. Financial Accounting Standards Advisory Council (FASAC). 2002. Consolidations: Interpretive Guidance. A discussion memorandum, May 9. Norwalk, CT: FASB.
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