Equity Accounting for Reciprocal Stockholdings.
讨论相互持股的权益会计问题，介绍多种会计处理方法，并以新西兰实际案例说明，按两种权益会计理论进行分类和评价。
Abstract This paper discusses the problem of equity accounting for reciprocal stock-holdings. Alternative accounting treatments are presented. Illustrations of some of these alternatives are discussed which are drawn from actual practice in New Zealand. The treatments are classified and evaluated according to two broad underlying theories of equity accounting.