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PARAGRAPH 5Scope and Effect of Opinion
PARAGRAPH43 Opinion Applicability of Accounting Methods
47c5 Assumption of debt by shareholders of combining company
56 other sections not shown
90 percent test acquiring company Adapted from AICPA affiliate AICPA Interpretation amortization amount applied basis business combination cash change in equity combination is initiated combining company shareholders combining enterprise common shares company's considered contemplation of effecting convertible securities cost date the plan debt dissenters effect the combination EITF Issue equity interests escrow ESOP example exchange offer existing fair value financial statements goodwill holders income statement intangible assets issuance issuer issuing company issuing corporation issuing enterprise Large Company merger minority interest NEWCO number of shares OLDCO ownership paragraph 47b parent party period plan of combination pooling of interests pooling-of pooling-of-interests accounting pooling-of-interests method preferred stock prior purchase accounting Question reacquire reacquisitions registration restricted result SEC staff SFAS shares issued Small Company specific stock dividend stock option stockholders subsidiary systematic pattern tainted treasury shares tion transfer treasury shares acquired treasury stock untainted voting common stock warrants