Abstract Focuses on the response of American Accounting Association to the Financial Accounting Standards Board's article, Preliminary Views on Consolidation Policy. Suggestions on disclosures including requirement for entity to consolidate all controlled entities; Objectives of a business enterprise; Preclusion of a minimal level of equity interests.
Barth et al. (Thu,) studied this question.
Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context: