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EITF addresses recognition of discretionary costs in a purchase business combination
Author(s) -
Scheuerell Francis E.
Publication year - 1995
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970060403
Subject(s) - accounting , affect (linguistics) , business , marketing , psychology , communication
Abstract FASB's EITF has been taking a new look at accounting in business combinations. The author explains the issues involved, and shows how each of three competing views would affect accounting procedures.