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Volumn 14, Issue 1, 2000, Pages 1-19

The financial statement effects of eliminating the pooling-of-interests method of acquisition accounting

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EID: 0001839221     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2000.14.1.1     Document Type: Article
Times cited : (26)

References (17)
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    • Accounting for Intangible Assets
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  • 7
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    • Committee on Accounting Procedure, Accounting Research Bulletin No. 43. New York, NY: American Institute of Accountants
    • Committee on Accounting Procedure. 1953. Restatement and Revision ofAccounting Research Bulletins. Accounting Research Bulletin No. 43. New York, NY: American Institute of Accountants.
    • (1953) Restatement and Revision Ofaccounting Research Bulletins
  • 11
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    • Fair value accounting for property-liability insurers and classification decisions under FAS No.115
    • (Summer)
    • Godwin, N., K. Petroni, and J. Wahlen. 1998. Fair value accounting for property-liability insurers and classification decisions under FAS No.115. Journal ofAccounting, Auditing & FilUUUX 13 (Summer): 207-239.
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    • Godwin, N.1    Petroni, K.2    Wahlen, J.3
  • 13
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    • An analysis of value destruction in AT&T's acquisition of NCR
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    • Lys, T., and L. Vincent. 1995. An analysis of value destruction in AT&T's acquisition of NCR. Journal of Financial Economics 39 (October-November): 353-378.
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    • Lys, T.1    Vincent, L.2
  • 14
    • 77249090985 scopus 로고    scopus 로고
    • Accounting rule makers vote to end popular poolings of interests in mergers
    • (April 22)
    • MacDonald, E. 1999. Accounting rule makers vote to end popular poolings of interests in mergers. Wall Street Journal (April 22): C23.
    • (1999) Wall Street Journal
    • Macdonald, E.1
  • 15
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    • A history of pooling of interests accounting for business combinations in the United States
    • (December)
    • Rayburn, F. R., and O. S. Powers. 1991. A history of pooling of interests accounting for business combinations in the United States. The Accounting Historians Journal 18 (December): 155-192.
    • (1991) The Accounting Historians Journal , vol.18 , pp. 155-192
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  • 17
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    • Response to FASB invitation to comment on methods of accounting for business combinations: Recommendations of the G4+ 1 for achieving convergence
    • (September)
    • Wahlen, J. M., J. R. Boatsman, R. H. Herz, R. Jennings, G. J. Jonas, K. Palepu, K. R. Petroni, S. G. Ryan, and K. Schipper. 1999. Response to FASB invitation to comment on methods of accounting for business combinations: Recommendations of the G4+ 1 for achieving convergence. Accounting Horizons 13 (September): 299-303.
    • (1999) Accounting Horizons , vol.13 , pp. 299-303
    • Wahlen, J.M.1    Boatsman, J.R.2    Herz, R.H.3    Jennings, R.4    Jonas, G.J.5    Palepu, K.6    Petroni, K.R.7    Ryan, S.G.8    Schipper, K.9


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