Response discusses disclosures and requirements for consolidating controlled entities, suggesting improvements in financial reporting.
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.
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Barth et al. (1995) studied this question.
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