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Update: Mergers and intangible assets
Author(s) -
Holzmann Oscar J.
Publication year - 2001
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/1097-0053(200101/02)12:2<55::aid-jcaf9>3.0.co;2-3
Subject(s) - pooling , accounting , business , mergers and acquisitions , financial accounting , finance , accounting information system , computer science , artificial intelligence
More than a year ago, the Financial Accounting Standards Board (FASB) proposed sweeping changes in accounting for intangible assets in business combinations. But pooling may be tougher to kill than the FASB anticipated. The author gives us the latest developments. © 2001 John Wiley & Sons, Inc.