| Note on Intercorporate Equity Investments (Spreadsheet) |
| 作者姓名：Claude P. Lanfranconi; Peter Lam |
| 商品類型： | 商品編號：7B02B003 |
| 出版日期：2010/10/18 | 內容長度：147 頁 |
Spreadsheet for product 9B02B003.
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| Note and Exercise on Accounting for Intercorporate Investment: Consolidation & Equity Method - Teaching Note |
| 作者姓名：Claude P. Lanfranconi; Peter Lam |
| 商品類型：Note | 商品編號：8B02B02 |
| 出版日期：2002/06/21 | 內容長度：7 頁 |
Teaching note for product 9B02B002.
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| Note and Exercise on Accounting for Intercorporate Investment: Consolidation & Equity Methods |
| 作者姓名：Claude P. Lanfranconi; Peter Lam |
| 商品類型：Case (Field) | 商品編號：9B02B002 |
| 出版日期：2002/06/21 | 內容長度：19 頁 |
While the performance of subsidiary companies is reported through separate accounting records, the combined operating results of the subsidiaries can provide additional insights into an individual company's financial position. The note examines two accounting approaches: the equity method (which measures income, but does not present a complete account of the parent-subsidiary relationship) and the consolidation method, which provides a more accurate .....more
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| Note on Intercorporate Equity Investments |
| 作者姓名：Claude P. Lanfranconi; Peter Lam |
| 商品類型：Note | 商品編號：9B02B003 |
| 出版日期：2002/05/31 | 內容長度：10 頁 |
Accounting for intercorporate investments has been a source of continuing controversy; how are these investments best accounted for so that the true economic nature of the transaction is conveyed? The means by which intercorporate investments are initially recorded and subsequently adjusted can have a significant impact on a corporation's reported net income and financial position. There are extensive accounting standards for the measurement and .....more
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