Do alternative methods of reporting non-controlling interests really matter?

Australian Journal of Management

Volumn 38, Issue 1, 2013, Pages 7-30

  Lopes, Ana I ^a   Lourenço, Isabel ^a   Soliman, Mark ^b  

^a INSTITUTO UNIVERSITÁRIO DE LISBOA ISCTE IUL   (Portugal)

^b UNIVERSITY OF SOUTHERN CALIFORNIA   (United States)

Author keywords

Changes to standards; consolidated statement of financial position; non controlling interests; recognition versus disclosure

Indexed keywords

EID: 84875973218     PISSN: 03128962     EISSN: 13272020     Source Type: Journal    
DOI: 10.1177/0312896212458788     Document Type: Article

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