Features - Applying New M& A Accounting Rules - Under the FASB's new mergers and acquisitions rule, the pooling-of-interests method is out; the purchase method is in. Companies no longer can write off record sums like (USD)44.8 billion as goodwill, as was done in one case. The new purchase method, now the only method for accounting for business combinations, is more in accord with economic ...
|Year of Publication:||
|Contributors:||King, Alfred M.|
|Type of Publication:||Article|
|Title record from database:|| OLC-SSG Economic Sciences|
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