Publications
Publications
- November 2005 (Revised September 2006)
- HBS Case Collection
Accounting for Marketable Securities and the "Recycling" of Income
Abstract
Gives an overview of accounting for equity investments less than 20%. Uses this accounting to introduce the issue of amounts included in the statement of comprehensive income during a different time period from its inclusion in net income (sometimes called "recycled earnings").
Keywords
Citation
Miller, Gregory S. Accounting for Marketable Securities and the "Recycling" of Income. Harvard Business School Background Note 106-025, November 2005. (Revised September 2006.)