The Accounting Review Vol. 63 No. 2 1988
Equity Accounting for Reciprocal Stockholdings.
Abstract
This paper discusses the problem of equity accounting for reciprocal stock-holdings. Alternative accounting treatments are presented. Illustrations of some of these alternatives are discussed which are drawn from actual practice in New Zealand. The treatments are classified and evaluated according to two broad underlying theories of equity accounting.
- DOI
- 10.2308/tar-4481910
- Volume
- 63
- Issue
- 2
- Pages
- 330-347
- Language
- en
- Sources
- crossref openalex