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June 15, 2026Accounting Horizons0 citations

SFAS 94's Effect on Liquidity Disclosure.

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MGMartin L. GosmanPMPhilip E. Meyer

Key Points

  • To explore how SFAS 94 influences liquidity disclosure practices in financial statements.
  • Analyzed consolidation practices before and after SFAS 94 implementation
  • Profiled selected companies for their liquidity disclosure practices
  • Investigated the extent and location of current-noncurrent disclosures
  • Identified significant changes in liquidity reporting after SFAS 94
  • Noted variations in current-noncurrent disclosure among companies
  • Highlighted the impact on financial reporting standards regarding subsidiaries

Abstract

Abstract Examines the effect of the Statement of Financial Accounting Standards (SFAS) 94 `Consolidation of All Majority-Owned Subsidiaries' on liquidity disclosure. Consolidation practices prior to SFAS 94; Profile of selected companies; Extent and location of current-noncurrent disclosure.

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Cite This Study

Gosman et al. (1992) studied this question.

synapsesocial.com/papers/6a2f9782a1cfeec4908288c7https://doi.org/10.2308/ah-9604022476
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