Publications
Publications
- January 1994 (Revised February 1994)
- HBS Case Collection
Intercorporate Investment and Consolidated Statements
By: David F. Hawkins
Abstract
Discusses accounting for intercorporate investments and the preparation of consolidated statements. U.S. and non-U.S. accounting standards are covered with emphasis on SFAS No. 52.
Keywords
Citation
Hawkins, David F. "Intercorporate Investment and Consolidated Statements." Harvard Business School Background Note 194-059, January 1994. (Revised February 1994.)