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March 18, 2026The Accounting Review

Consolidated Reports.

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Authors

HBH. W. Bordner

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Implication

This analysis critiques propositions regarding earned surplus and investment reserves in consolidated reports, indicating inconsistencies with accounting practices.

Key Points

  • The aim is to evaluate the reasoning behind propositions related to consolidation practices in financial reporting.
  • Review of propositions presented at the American Accounting Association meeting.
  • Examination of consolidation treatment of subsidiaries' earnings.
  • Analysis of the accrual of equities in parent accounts.
  • Assessment of investment loss reserves based on realization.
  • Propositions do not align with generally accepted accounting practices.
  • Discrepancy in treatment of earned surplus based on timing relative to acquisition of control.
  • Concerns raised regarding exclusion of certain subsidiaries from consolidation.

Cite This Study

H. W. Bordner (1938) studied this question.

synapsesocial.com/papers/69ba42ee4e9516ffd37a3ac8https://doi.org/10.2308/tar-7058822
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1SOME TENTATIVE PROPOSITIONS UNDERLYING CONSOLIDATED REPORTS.1938
  2. 2Reporting Consolidated Gains and Losses on Subsidiary Stock Issuance.1988
  3. 3The Non-Consolidated Finance Company Subsidiary.1979
  4. 4CONSOLIDATED FINANCIAL STATEMENTS.1955
  5. 5Consolidation of Finance Subsidiaries: $230 Billion in Off-Balance-Sheet Financing Comes Home to Roost.1989