AirTouch Communications的创新披露：“比例财务数据”

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2023-06-01 DOI:10.2308/aahj-2022-024

S. Zeff

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引用次数: 0

摘要

本说明涉及并讨论了无线电话服务提供商AirTouch Communications，股份有限公司在20世纪90年代的财务报告创新。这项创新旨在显示母公司对其子公司和合资企业运营的比例所有权份额，重新列出损益表和经营现金流中的关键数字。作者与AirTouch当时的首席财务官（CFO）通信，解释了创新背后的原因。本附注涉及的另一个问题是审计公司对偏离GAAP的补充披露的意见。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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AirTouch Communications’ Innovative Disclosure: “Proportionate Financial Data”

This note relates and discusses the financial reporting innovation in the 1990s by AirTouch Communications, Inc., a wireless telephone service provider. The innovation was intended to show the parent company’s proportionate ownership share of its subsidiaries’ and joint ventures’ operations, restating key figures from the income statement and operating cash flow. The author corresponded with AirTouch’s then chief financial officer (CFO) for an explanation of the reasoning behind the innovation. Another issue that this note addresses is the opinion given by the audit firm on supplemental disclosures that depart from GAAP.

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.