FEATURES - M& A Roundup - If pooling-of-interest accounting is on the way out, acquirers that once vociferously protested abandonment of the treatment for stock-based deals actually might be better off under the most recent proposal unveiled by the FASB. Buyers who pay whopping prices won't have to wrestle with goodwill overhangs.
Year of publication:
Mergers & acquisitions. - New York, NY : Investment Dealers' Digest, ISSN 0026-0010, ZDB-ID 8628555. - Vol. 36.2001, 2, p. 10-11