M& A Roundup - Pooling-of-interest accounting treatment for m&a is about to become history and based on a classic turn of sentiment, it won't be missed much. Acquirers and bankers who denounced the death of pooling when it was proposed by accounting rulemakers more than two years ago now act like a great weight is being removed. They are looking forward to greater freedom and flexibility.
Year of publication:
Mergers & acquisitions. - New York, NY : Investment Dealers' Digest, ISSN 0026-0010, ZDB-ID 8628555. - Vol. 36.2001, 7, p. 11-18