Accounting for business combinations: (Un)desirable uniformity?
For many years, two methods existed alongside each other in the USA to account for business combinations: the pooling of interests method, applied to operations, such as mergers, that met all the conditions as stated at APB Opinion No. 16; and the purchase method for all other combinations. This dua...
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| Format: | conferenceObject |
| Language: | eng |
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2013
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| Online Access: | http://hdl.handle.net/10198/8316 |
| Country: | Portugal |
| Oai: | oai:bibliotecadigital.ipb.pt:10198/8316 |