Add to ORKGThe FASB is currently addressing issues related to accounting for minority interest as a part of the entity project . Decisions regarding the measurement and financial statement presentation depend upon the determination of the fundamental nature of minority interest. Alternative views describing the nature of minority interest rely upon alternative equity theories of consolidation. This paper traces the evolution of concepts of minority interest from the early 1900s to the present. The evolution is placed in perspective vis-a-vis the development of relevant corporate theories of equit
This paper traces the development of pooling of interests accounting for business combinations from ...
The construction of accounting regulations is an area of emerging concern to accounting research. In...
When the Financial Accounting Standards Board\u27s (FASB) conceptual framework (CF) was initially de...
The FASB is currently addressing issues related to accounting for minority interest as a part of the...
The recently enacted FASB Statements 160 and 141(R) bring changes to accounting for noncontrolling i...
Group accounts are based on a tiered view of accounting for investments. There are alternative conso...
This paper considers the concept issues on minority interests in business combinations, particularly...
This article contains a brief discussion about the position of the minority's interest in the balanc...
The purpose of this article is to present the impact of elaborated the theoretical concept of compa...
This article presents a condensed history of significant post 1900 developments in nonbusiness finan...
This paper has three aims. Firstly, to remind accounting academics, practitioners and standard sette...
This thesis studies minority protection and dividend policy. The minority shareholder problem contai...
This chapter examines legal issues concerning majority control and minority protection in firms with...
Minority acquisitions, involving less than 50% of the target, represent a distinct organizational ch...
The debate among accounting theoreticians as to the content and usefulness of the Financial Accounti...
This paper traces the development of pooling of interests accounting for business combinations from ...
The construction of accounting regulations is an area of emerging concern to accounting research. In...
When the Financial Accounting Standards Board\u27s (FASB) conceptual framework (CF) was initially de...
The FASB is currently addressing issues related to accounting for minority interest as a part of the...
The recently enacted FASB Statements 160 and 141(R) bring changes to accounting for noncontrolling i...
Group accounts are based on a tiered view of accounting for investments. There are alternative conso...
This paper considers the concept issues on minority interests in business combinations, particularly...
This article contains a brief discussion about the position of the minority's interest in the balanc...
The purpose of this article is to present the impact of elaborated the theoretical concept of compa...
This article presents a condensed history of significant post 1900 developments in nonbusiness finan...
This paper has three aims. Firstly, to remind accounting academics, practitioners and standard sette...
This thesis studies minority protection and dividend policy. The minority shareholder problem contai...
This chapter examines legal issues concerning majority control and minority protection in firms with...
Minority acquisitions, involving less than 50% of the target, represent a distinct organizational ch...
The debate among accounting theoreticians as to the content and usefulness of the Financial Accounti...
This paper traces the development of pooling of interests accounting for business combinations from ...
The construction of accounting regulations is an area of emerging concern to accounting research. In...
When the Financial Accounting Standards Board\u27s (FASB) conceptual framework (CF) was initially de...