The Treasury Stock Method and Conventional Method in Reciprocal Stockholdings -- An Amalgamation.

Enrico Petri; ROLAND MINCH

doi:10.2308/tar-4510906

The Treasury Stock Method and Conventional Method in Reciprocal Stockholdings -- An Amalgamation.

¹ Associate Professor of Accounting, State University of New York, Albany. 1 · ² Associate Professor of Management Science, School of Business, State University of New York, Albany. 2

The Accounting Review 1974

Abstract Presents information on a study which analyzed the traditional treasury stock method in reciprocal stock holding situations. Explanation on the concept of reciprocal stock holding; Analysis of conventional treatment of mutual stock investments; Methods of allocation by simultaneous equations; Description of an equitable approach to allocation.

DOI: 10.2308/tar-4510906
Volume: 49 (2)
Pages: 330-341
Language: en
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