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Is joint venture reporting “broken?”

 

作者: Ronald W. Lott,  

 

期刊: Journal of Corporate Accounting&Finance  (WILEY Available online 1997)
卷期: Volume 8, issue 2  

页码: 1-12

 

ISSN:1044-8136

 

年代: 1997

 

DOI:10.1002/jcaf.3970080202

 

出版商: Wiley Subscription Services, Inc., A Wiley Company

 

数据来源: WILEY

 

摘要:

AbstractAPB Opinion No. 18, on reporting interests in joint ventures, is frequently criticized and seldom defended. But are the current rules really “broken

 

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