Accounting for business combinations: (Un)desirable uniformity?

Conference object English OPEN
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
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