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INTRODUCTION AND STATEMENT
EFFECTS OF ACCOUNTING PROCEDURES
4 other sections not shown
accepted accounting accounting methods accounting principles accounting procedures accounting purposes Accounting Research Bulletin Accounting Review accounting treatment acquired company acquired unit additional paid-in capital alternate accounting American Institute amortization Annual Report assets acquired balance sheet bargain purchase basis book value Business Combinations Capital stock capital surplus cash Certified Public Accountants common stock consolidated constituents corporate mergers criteria earnings per share economic effect equity excess of cost fair market value fair value financial data financial statements FMC Corporation follows goodwill Hupp Corporation Institute of Certified intangible assets Journal of Accountancy liabilities listing application measure merger accounting mergers and acquisitions ownership Pacific Hawaiian period pooling accounting pooling concept pooling of interests Price-earnings ratio purchase accounting purchase and pooling purchase or pooling R. J. Reynolds recorded result retained earnings retroactive changes revenue shareholders shares issued subsidiary tion transaction undistributed earnings valuation value of assets York Stock Exchange