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Recent developments restrict pooling of interests in business combinations

 

作者: Edmund Coulson,   Jackson M. Day,  

 

期刊: Journal of Corporate Accounting&Finance  （WILEY Available online 1997）
卷期: Volume 8, issue 2  

页码: 55-66

 

ISSN:1044-8136

 

年代: 1997

 

DOI:10.1002/jcaf.3970080204

 

出版商: Wiley Subscription Services, Inc., A Wiley Company

 

数据来源: WILEY

 

摘要:

AbstractSAB 96, SAB 97, and recent FASB moves will restrict the use of pooling of interests in accounting for business combinations. The authors discuss these issues and provide helpful guidance on implementing SAB 96.

 

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