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| Author: | Allison, T. E. Thomas, P. B. |
| Title: | Uncharted territory: subsidiary financial reporting |
| Journal: | Journal of Accountancy
1989 : OCT, VOL. 168:4, p.76-78,80,82,84 |
| Index terms: | FINANCIAL REPORTING SUBSIDIARY COMPANIES INCOME TAX |
| Language: | eng |
| Abstract: | A guide to subsidiary financial reporting, related to fact subsidiaries are not independent entities, although they have separate financial statements. Consolidation of all majority-owned subsidiaries. Related-party transactions and SEC guidelines. Parent expenses on behalf of a subsidiary. Income taxes. Separate return and agreement methods. Percentage allocation. Interest and capitalisation. Change in estimate. Expanded disclosure. |
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