Tekijä: | Allison, T. E. Thomas, P. B. |
Otsikko: | Uncharted territory: subsidiary financial reporting |
Lehti: | Journal of Accountancy
1989 : OCT, VOL. 168:4, p.76-78,80,82,84 |
Asiasana: | FINANCIAL REPORTING SUBSIDIARY COMPANIES INCOME TAX |
Kieli: | eng |
Tiivistelmä: | 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. |
SCIMA