Detail What Constitutes Control ?   Oleh:  Henry, Brian Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 187 no. 6 (1999), page 39-44. Topik: control; constitutes control Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.8 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Within a charged political atmosphere, the Financial Accounting Standards Board issued a revised exposure draft to clarify consolidation policy after its 1995 ED failed to obtain board approval. This effectively rekindles controversy fueled by critics of existing FASB guidance - particularly investor advocates - who have been strident in their complaints about the poor quality of quarterly corporate earnings reports. Adding his criticism, SEC Chairman Arthur Levitt recently said, "Too many corporate managers, auditors and analysts are participants in a game of nods and winks. In the zeal to satisfy consensus earnings estimates and project a smooth earnings path, wishful thinking may be winning the day over faithful representation." There is a wide diversity of opinion on when and if one company "controls" another and how FASB should respond to renewed pressure to create standards that will improve financial reporting and provide CPA s with better guidance. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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