Richardson, A. William; Roubi, Raafat R.; Soonawalla, Kazbi - In: European Accounting Review 21 (2012) 2, pp. 373-393
In 1995, the Canadian Institute of Chartered Accountants (CICA) changed its Generally Accepted Accounting Principles on accounting for joint ventures from permitting a choice between the equity method (EM) and proportionate consolidation (PC) to requiring only PC. More recently, the...