Author: Dean S. Eiteman
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 476
Book Description
The Impact of Pooling and Purchase Accounting on Corporate Financial Statements
Author: Dean S. Eiteman
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 476
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 476
Book Description
The Impact of Pooling and Purchase Accounting on Corporate Financial Statements
Author: Dean Spencer Eiteman
Publisher:
ISBN:
Category : Consolidation and merger of corporations
Languages : en
Pages : 436
Book Description
Publisher:
ISBN:
Category : Consolidation and merger of corporations
Languages : en
Pages : 436
Book Description
Pooling and Purchase Accounting
Author: Dean S. Eiteman
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 262
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 262
Book Description
Pooling Accounting
Author: United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 200
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 200
Book Description
The Pooling Interest Method Vs. the Purchase Method of Accounting
Author: Diana C. Senese
Publisher:
ISBN:
Category :
Languages : en
Pages : 252
Book Description
Within accounting there are numerous methods in calculating a transaction. For business combinations, there were two methods of accounting. These two methods being the pooling of interest method and the purchase method. Previously, a company could choose between one of the two methods. This allowance for two methods led to great controversy. The pooling of interest method used a historical cost, while the purchase method used a fair market value cost. Due to the difference in valuation, the financial statements and net income appear to be misleading to the users. In June of 2001, the Financial Accounting Standards Board issued Statement No. 141, which eliminated the pooling of interest method for business combinations. This was an important change and had a significant effect on businesses in the economy today.
Publisher:
ISBN:
Category :
Languages : en
Pages : 252
Book Description
Within accounting there are numerous methods in calculating a transaction. For business combinations, there were two methods of accounting. These two methods being the pooling of interest method and the purchase method. Previously, a company could choose between one of the two methods. This allowance for two methods led to great controversy. The pooling of interest method used a historical cost, while the purchase method used a fair market value cost. Due to the difference in valuation, the financial statements and net income appear to be misleading to the users. In June of 2001, the Financial Accounting Standards Board issued Statement No. 141, which eliminated the pooling of interest method for business combinations. This was an important change and had a significant effect on businesses in the economy today.
An Evaluation of Purchase and Pooling Concepts of Accounting for Corporate Mergers and Acquisitions
Author: Anelise Nick Mosich
Publisher:
ISBN:
Category : Consolidation and merger of corporations
Languages : en
Pages : 574
Book Description
Publisher:
ISBN:
Category : Consolidation and merger of corporations
Languages : en
Pages : 574
Book Description
Accounting for Business Combinations
Author: United States. Congress. House. Committee on Commerce. Subcommittee on Finance and Hazardous Materials
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 152
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 152
Book Description
Accounting for Business Combinations
Author: John C. Burton
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 152
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 152
Book Description
Accounting as a Variable in Mergers
Author: Russell Davis Langer
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 256
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 256
Book Description
Mergers & Acquisitions
Author: Joseph Morris
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 408
Book Description
Contains step-by-step guidance on reviewing an acquisition candidate, setting up and implementing computer system transactions, accounting for the business combination, tax compliance and regulatory considerations. Features a comprehensive discussion on technical accounting and tax requirements along with practical procedural information and examples of application. Supplemented annually to keep accountants up to date with the latest SEC requirements, regulatory and tax law changes.
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 408
Book Description
Contains step-by-step guidance on reviewing an acquisition candidate, setting up and implementing computer system transactions, accounting for the business combination, tax compliance and regulatory considerations. Features a comprehensive discussion on technical accounting and tax requirements along with practical procedural information and examples of application. Supplemented annually to keep accountants up to date with the latest SEC requirements, regulatory and tax law changes.