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Keywords: proportionate consolidation
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Journal Articles
AirTouch Communications’ Innovative Disclosure: “Proportionate Financial Data”
Available to Purchase
Journal:
Accounting Historians Journal
Accounting Historians Journal (2023) 50 (1): 77–83.
Published: 01 June 2023
... of the report, thus underscoring the importance that the company’s management attached to this novel disclosure. AirTouch’s Proportionate Financial Data, while similar to proportionate consolidation in its treatment of joint ventures, actually went further by applying its pro rata ownership to its...
