Expanding the frontiers of the equity me
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Oscar J. Holzmann; Thomas R. Robinson
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Article
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2004
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John Wiley and Sons
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English
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A total of seven Emerging Issues Task Force (EITF) consensuses have become effective during 2004. Of these, three concern accounting for investments, two deal with revenue recognition issues, and the remaining two address earningsper-share determination and asset impairments in business combinations