Pooling Accounting: Hearing Before the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Sixth Congress, Second Session on the Replacement of Pooling Accounting with a Method of Accounting for Business Combinations More Reflective of Actual Company Value, March 2, 2000, Volume 4 |
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accounting for business accounting method accounting rules Accounting Standards Board analysts balance sheet balance sheet goodwill believe billion book value business combinations capital markets CASH FLOW INDUSTRIES Chairman GRAMM Combinations and Intangible company's Congress Corporation cost decisions earnings per share EBITDA economic effect eliminate pooling elimination of pooling equity Exposure Draft FASB FASB's proposal February 23 Financial Accounting Standards financial reporting financial statements firm's firms GAAP goodwill amortization growth Harvey Golub hearing Honorable Phil Gramm impact income statement intangible assets investment issue Jenkins managers market value Medtronic mergers and acquisitions method of accounting P/E industries P/E multiples percent Phil Gramm pooling accounting pooling method pooling of interests pooling transactions pooling-of-interests method private sector proposed standard purchase accounting purchase acquisitions purchase method R-Sq regressions require result Salomon Smith Barney Senator DODD shareholders significant stock price Thank tion transparent valuation Viewlogic