ARTICLES - Business and Industry-Financial Reporting - SAY GOOD-BYE TO POOLING AND GOODWILL AMORTIZATION - FASB released two standards eliminating both the pooling-of-interests method for business combinations and goodwill amortization. The regulations will focus greater scrutiny on mergers and acquisitions, but despite the publicity, the new accounting methods may not have significant impact on ...
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|Authors:||Moehrle, Stephen R. ; Reynolds-Moehrle, Jennifer A.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 192.2001, 3, p. 31-40
Moehrle, Stephen R., (2003)
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