Intermediate Accounting¶
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2019). Intermediate Accounting. Wiley.
Cited by¶
1 citation across 1 artifact.
Each citation links to the sentence it supports in the citing article.
Primes¶
- Double Counting
- In financial consolidation, intercompany sales count as revenue in each entity's books, so a consolidated statement must eliminate the intercompany flow to avoid reporting the same dollar twice.
This sourceStandard reference on consolidated financial statements and the elimination of intercompany revenue to avoid counting the same transaction twice. (Print textbook, ISBN 978-1-119-50366-8.)
- In financial consolidation, intercompany sales count as revenue in each entity's books, so a consolidated statement must eliminate the intercompany flow to avoid reporting the same dollar twice.
Verification¶
Does it exist? Confirmed. This work's ISBN resolves to a registered record, which fixes its identity. That is all it fixes.
Does it back the claim? Not recorded. The single citation of this work carries no recorded support check.
Support is checked per citation rather than per work — the same source can be cited soundly in one article and wrongly in another. Per-citation recording began recently, so a citation with no recorded check is a gap in the record rather than evidence it went unchecked.
See how references were verified.
Registry ID ref:a08f7191ea48 · see in the full table