This paper explores the properties of pooling of interests (merger) accounting and purchase (acquisition) accounting as … of valuation on a fair value basis and the treatment of different accounting methods. In particular, a greater use of … method of accounting for business combination, which would provide comparability across the full range of types of …

historic cost accounting, and finds that provided the required rate of return is appropriately set, this seems unlikely to be …

Economic arguments in support of increases or decreases in accounting and auditing regulation have generally not been … calculations do not, however, provide an evaluation of whether the particular style of regulation and form of accounting and …

moving away from pure cash accounting toward accrual accounting to improve transparency and accountability and better inform … fiscal decision making. This study reviews and compares accounting and budgeting practices at the national government level …