(Download) "Note on Intercorporate Equity Investments" by Claude P. Lanfranconi " eBook PDF Kindle ePub Free
eBook details
- Title: Note on Intercorporate Equity Investments
- Author : Claude P. Lanfranconi
- Release Date : January 31, 2002
- Genre: Industries & Professions,Books,Business & Personal Finance,
- Pages : * pages
- Size : 360 KB
Description
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 disclosure of intercorporate investments. This note examines practical and theoretical problems in accounting for intercorporate investments.
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