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Institutional and Legal Background of Consolidated
Theoret1cal Aspects of Basic Concepts
Practical Aspects of Basic Concepts
11 other sections not shown
allocable amount applied basis bonds book value capital and surplus capital stock capital surplus carrying value cent Commission company's computed consolidated accounts consolidated balance sheet consolidated profit consolidated return consolidated statements consolidated surplus corporation cost over equity date of acquisition December 31 decrease deducted dilution dividends earned surplus ending December 31 enterprise equity adjustment equity over cost excess of cost excess of equity excess profits tax financial-unit fixed assets holding company Ibid included income increase individual statements intercompany profit intercompany transactions Interstate Commerce Commission investment account investment in subsidiary January legal entity liability loss statement majority and minority majority equity majority's portion ment minority interest Note Number Favoring operational-unit operations pany parent company preferred stock premium present profit and loss profit or loss purchase reflect Regulation S-X Reserve shares shown sidiaries stockholders subsidiary companies subsidiary's stock tion treasury stock usually York Stock Exchange