Accounting for business combinations: (Un)desirable uniformity?
Ribeiro, Humberto; Crowther, David;
Subject: IASB | ASB | FASB | BC
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 al... View more