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 ...
|Year of publication:||
|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)
Moehrle, Stephen R., (2002)
ARTICLES - Business and Industry-Financial Reporting - EVERYONE OUT OF THE POOL - FASB is considering eliminating pooling-of-interests accounting by yearend. Companies should review their options carefully rather than rush to complete a pooling transaction. The authors' research finds few real advantages to this method of accounting for a merger
Moehrle, Stephen R., (2000)
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