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Recent developments restrict pooling of interests in business combinations
Author(s) -
Coulson Edmund,
Day Jackson M.
Publication year - 1997
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970080204
Subject(s) - pooling , accounting , business , computer science , artificial intelligence
SAB 96, SAB 97, and recent FASB moves will restrict the use of pooling of interests in accounting for business combinations. The authors discuss these issues and provide helpful guidance on implementing SAB 96.