Response to the FASB exposure draft, "Proposed statement of financial accounting standards - Consolidated financial statements: Policy and procedures"

Accounting Horizons

Volumn 10, Issue 3, 1996, Pages 182-185

  Warfield, Terry D ^a   Gribble, John ^a   Lang, Mark H ^a   Lee, Charles M C ^a   Linsmeier, Thomas J ^a   Penman, Stephen H ^a   Shores, D ^a   Smith, John H ^a   Stephens, Ray G ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 77249121927     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: None     Document Type: Note

References (6)

1. American Accounting Association's Financial Accounting Standards Committee. 1994. Response to the FASB discussion memorandum "consolidation policy and procedures." Accounting Horizons 8 (2): 120-125.
2. -. 1995. Response to the FASB "preliminary views on major issues related to consolidation policy." Accounting Horizons 9 (2): 80-82.
3. Mian, S. L., and C. W. Smith. 1990a. Incentives for unconsolidated reporting. Journal of Accounting and Economics 12 (1-3): 141-171.
4. -, and -. 1990b. Incentives associated with changes in consolidated reporting requirements. Journal of Accounting and Economics 13 (3): 249-266.
5. Whittred, G. 1987. The derived demand for consolidated financial reporting. Journal of Accounting and Economics 9 (3): 259-285.
6. -, and I. Zimmer. 1994. Contracting cost determinants of GAAP for joint ventures in an unregulated environment. Journal of Accounting and Economics 17 (1-2): 95-111.