Accounting for Business Combinations: Should Pooling be Eliminated? : Hearing Before the Subcommittee on Finance and Hazardous Materials of the Committee on Commerce, House of Representatives, One Hundred Sixth Congress, Second Session, May 4, 2000, Volume 4
United States. Congress. House. Committee on Commerce. Subcommittee on Finance and Hazardous Materials
U.S. Government Printing Office, 2000 - Business enterprises - 147 pages
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accounting for business accounting method accounting principles accounting rules Accounting Standards Board Accounting/Portfolio Strategy United acquired company amortization analysts believe billion Board's conclusions book value business combinations Chairman Cisco Cisco Systems concerns Congress corporate cost decision Dennis Powell Dingell eliminate pooling elimination of pooling EMusic equity Exposure Draft fair value FASB FASB's proposal Financial Accounting Standards financial reporting financial statements firms future M&A activity Ganske Goldman Sachs Investment hearing high-tech Hoffman impact income statement industries intangible assets interests method Internet Investment Research Accounting/Portfolio Investment Research United IPR&D issue Jenkins letter mergers and acquisitions method of accounting nomic Opinion 16 Oxley pooling accounting pooling method pooling of interests pooling-of-interests method potential Proposed Standard proposed Statement purchase accounting purchase method question recognize require Research Accounting/Portfolio Strategy result Sachs Investment Research significant stock options subcommittee Tauzin technology sector Thank tion transaction United States Accounting/Portfolio valuation