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Using Technology to Teach Advanced Accounting: The Case of Minority Interest in Consolidated Financial Statements
Academic journal article from Journal of International Business Research, Vol. 8, No. 2
Beginning of article
ABSTRACT
At the time we undertook the study, current accounting pronouncements in the United States that require the preparation of consolidated financial statements did not have precise guidelines on the presentation of minority interest in controlled subsidiaries. The students were exposed to a variety of reporting methods that proliferated because there are no rules that govern the accounting treatment and the presentation of the accounting information. On this topic, the students were tasked to search the Securities and Exchange Commission (SEC) database to observe such variation. They were taught how to access 10-K reports using the Internet to observe the research objective …
