Yang, James G.S.; Aquilino, Frank J. - In: International Journal of Corporate Finance and … 4 (2017) 1, pp. 57-71
This article discusses some important components of how the accounting standards of consolidated financial statements have changed under FASB Nos. 141R and 160. Goodwill consists of both the parent and the noncontrolling interest. Noncontrolling interest includes goodwill and is treated as...