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Should the FASB abandon the consolidation project?

 

作者: Dennis R. Beresford,  

 

期刊: Journal of Corporate Accounting&Finance  （WILEY Available online 1998）
卷期: Volume 9, issue 2  

页码: 51-55

 

ISSN:1044-8136

 

年代: 1998

 

DOI:10.1002/jcaf.3970090204

 

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

 

数据来源: WILEY

 

摘要:

AbstractThe author, who until recently served as chairman of the FASB, believes further progress on the consolidation project is unlikely, and that the FASB should focus its resources elsewhere.

 

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