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March 18, 2026The Accounting Review

Accrual Calculations with Mutual Holdings .

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Authors

JAJ. K. AmsbaughPennsylvania State University

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Implication

This article demonstrates a method to calculate income accruals in mutual holdings, indicating a new approach to accounting practices.

Key Points

  • The study aims to develop a method for accurately calculating income accruals in situations with mutual holdings between parent and subsidiary.
  • Introduces a calculation method based on the mathematics of infinite series.
  • Examines the concept of accrual-vibration from mutual holdings.
  • Explores the implications of mutual stock ownership on income accruals.
  • Proposes a method for determining accruals using the summation of a geometric series.
  • Finds that the accrual to the parent includes a portion of the subsidiary's income.
  • Demonstrates that income derived from mutual holdings creates an interconnected accrual structure.

Cite This Study

J. K. Amsbaugh (1965) studied this question.

synapsesocial.com/papers/69ba43694e9516ffd37a4a2ehttps://doi.org/10.2308/tar-4494198
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Also Consider

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

  1. 1PROOF OF SURPLUS ACCRUING TO A HOLDING COMPANY WHEN THE INVESTMENT IN A SUBSIDIARY IS CARRIED AT COST.1958
  2. 2Alternative Methods of Accounting for Long-Term Nonsubsidiary Intercorporate Investments in Common Stock.1972
  3. 3The Treasury Stock Method and Conventional Method in Reciprocal Stockholdings -- An Amalgamation.1974
  4. 4Properties of Accrual Income, Cash Plow and Security Return: An Interpretive Exercise.1998
  5. 5Equity Accounting for Reciprocal Stockholdings.1988 · 1 citations