The Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards (SFAS) No. 141 Business Combinations in June 2001. SFAS 141 supersedes Accounting Principles Board (APB) Opinion No. 16 Business Combinations and SFAS No. 38 Accounting for Preacquisition Contingencies of Purchased Enterprises. APB Opinion 16 created two acceptable methods of accounting for a business combination, the purchase and the pooling of interests methods. These two different methods often resulted in very different financial results for economically similar transactions
AbstractAccounting for business combinations appeared formally for the first time in statute books i...
Cooperatives have a different ownership structure compared with investor owned firms, which causes f...
Actes à paraîtreIn 2006, the China Accounting Standards Committee (CASC) issued its Statement No. 20...
The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accountin...
For many years, two methods existed alongside each other in the USA to account for business combinat...
The Financial Accounting Standards Board issued SFAS 141(R) in December 2007 to replace SFAS 141. An...
The accounting for business combinations is a very important area, therefore it needs a high quality...
Two innovative features of the new California Corporations Code touch upon the subject of accounting...
Vita.The problem addressed in this research concerns the various methods available for accounting fo...
This paper studies the accounting choice issue in the field of M&A. Purchase and pooling of interest...
Following G4+1 recommendations issued after a meeting in 1998, the Financial Accounting Standards Bo...
The business combinations are a long-running controversial accounting issue. Two methods of accounti...
The purpose of this paper is to discern and to treat accounting of business-combination forms, when ...
This paper summarizes the problematic of accounting for business combinations since the 1960s. Albei...
This paper traces the development of pooling of interests accounting for business combinations from ...
AbstractAccounting for business combinations appeared formally for the first time in statute books i...
Cooperatives have a different ownership structure compared with investor owned firms, which causes f...
Actes à paraîtreIn 2006, the China Accounting Standards Committee (CASC) issued its Statement No. 20...
The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accountin...
For many years, two methods existed alongside each other in the USA to account for business combinat...
The Financial Accounting Standards Board issued SFAS 141(R) in December 2007 to replace SFAS 141. An...
The accounting for business combinations is a very important area, therefore it needs a high quality...
Two innovative features of the new California Corporations Code touch upon the subject of accounting...
Vita.The problem addressed in this research concerns the various methods available for accounting fo...
This paper studies the accounting choice issue in the field of M&A. Purchase and pooling of interest...
Following G4+1 recommendations issued after a meeting in 1998, the Financial Accounting Standards Bo...
The business combinations are a long-running controversial accounting issue. Two methods of accounti...
The purpose of this paper is to discern and to treat accounting of business-combination forms, when ...
This paper summarizes the problematic of accounting for business combinations since the 1960s. Albei...
This paper traces the development of pooling of interests accounting for business combinations from ...
AbstractAccounting for business combinations appeared formally for the first time in statute books i...
Cooperatives have a different ownership structure compared with investor owned firms, which causes f...
Actes à paraîtreIn 2006, the China Accounting Standards Committee (CASC) issued its Statement No. 20...