AirTouch Communications的创新披露：“比例财务数据”

IF 1.2 Q3 BUSINESS, FINANCE

Accounting Historians Journal 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

Accounting Historians Journal BUSINESS, FINANCE-

CiteScore

0.50

自引率

33.30%

发文量

期刊介绍： Accounting Historians Journal is an international journal that addresses the development of accounting thought and practice. AHJ embraces all subject matter related to accounting history, including but not limited to research that provides historical perspective on contemporary issues.