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- M&As Could Accelerate After Accounting Change.(mergers and acquisitions; pooling of interest accounting to be phased out)(Brief Article)
- A recent decision by the Financial Accounting Standards Board to eliminate pooling of interest accounting treatment of mergers and acquisitions could accelerate the pace of M&As in the near future, according to one Wall Street equity analyst. Andrew Kligerman, an equity analyst with Schroder...
- Research articles 1999-05-31
- Acquisitions And Mergers Face Us Accounting Shake Up
- Accounting for business combinations, such as acquisitions and mergers, is set for a shake up in the US, and the softer option of pooling of interest accounting could be outlawed altogether. The news came in a quarterly update from the Financial Accounting Standards Board, the primary standard setter in the...
- Research articles 1998-05-08
- Congress and mergers.
- Congress wants accounting regulators to back off on merger rule barring firms that propose to merge from using one pooled balance sheet. Financial Accounting Standards Board says pooling assets is deceptive, doesn't let investors see clearly what acq Congress wants accounting regulators to back off on...
- Research articles 2000-11-17
- ACCOUNTING FOR MERGERS.(Brief Article)
- Although the Norwalk, Conn.-based Financial Accounting Standards Board has postponed indefinitely writing new rules covering purchased in-process R&D costs--they still can be written-off immediately after an acquisition--it's looking carefully at other business merger issues. For example, the board expected to have a proposal covering goodwill,...
- Research articles 1999-09-20
- Ruth Dreessen. (Jobs and People).(beomces senior vice president, chief financial officer, and a member of the advisory board of Westlake Group)(Brief Article)
- Ruth Dreessen has been appointed senior vice president, chief financial officer and a member of the advisory board of Westlake Group. She will assume overall responsibility for the finance, treasury, credit, insurance accounting and strategic planning activities of the company. Ms. Dreessen is a financial executive...
- Research articles 2003-06-16
- Corporate Governance, Credit Risk And Legal Reasoning - The Case Of Encompass Services Inc.
- This paper highlights some of these issues, and illustrates the role and benefits of proper legal analysis in corporate transactions, and the convergence of corporate financial analysis and legal analysis and tax/accounting analysis. It also presents reasons for changes in the disclosure and accounting requirements for intangible assets, regulatory approval...
- White papers 2003-01-01
- M&A accounting rule leaves questions unanswered.(Insurer Topics)
- Byline: JUDY GREENWALD When the Financial Accounting Standards Board first issued new accounting rules in 2001 that regulate how companies should account for mergers and acquisitions, much of the attention focused on Financial Accounting Standard Byline: JUDY GREENWALD When...
- Research articles 2003-03-17
- M&A accounting rule leaves questions unanswered.(Agent/Broker Topics)
- Byline: JUDY GREENWALD When the Financial Accounting Standards Board first issued new accounting rules in 2001 that regulate how companies should account for mergers and acquisitions, much of the attention focused on Financial Accounting Standard Byline: JUDY GREENWALD When...
- Research articles 2003-03-03
- Accounting for customer relationships in mergers and acquistions: An appraisal professional offers advice
- Many companies are having difficulty accounting for customer relationships under the Financial Accounting Standards Board's FASB new accounting rules for mergers and acquisitions--Statement of Financial Accounting Standards SFAS No. 141, "Business Combinations," and SFAS No. 142, "Goodwill and Other Intangible Assets." Under the new rules, which took effect July...
- Research articles 2002-02-01
- New accounting rules could make some mergers less attractive.(FINANCE)(Brief Article)
- New accounting rules could make some mergers less attractive for the companies involved by diluting earnings of the combined entity. The new rules are likely to be implemented in 2006 by FASB, the Financial Accounting Standards Board. It's an effort by the regulator to...
- Research articles 2004-11-24
- End of the Road Nears for Popular Pooling-of-Interests Merger Accounting
- * THE FINANCIAL Accounting Standards Board's two-year saga to eliminate the pooling-of-interests method of accounting for mergers and acquisitions is expected to end June 2001 with a revised set of generally accepted accounting principles to take effect the subsequent fiscal quarter. Thereafter, only the purchase method of accounting for...
- Research articles 2001-05-01
- Pooling-of-interests tax treatment eliminated by FASB.
- NEW YORK--The Financial Accounting and Standards Board has eliminated the advantageous tax treatment called "pooling-of-interests" for most mergers and acquisitions initiated after June 30. Many companies that have relied disproport NEW YORK--The Financial Accounting and Standards Board has...
- Research articles 2001-08-06
- SFAS 141 and 142: Relevance to prior and future mergers and acquisitions in the oil, gas, and energy industry
- Accounting for business combinations was dramatically changed in 2001. New accounting standards will impact accounting for goodwill by firms in the energy field, and the impact will be greatest for those firms with substantial amounts of goodwill on their books. In June of 2001 the Financial Accounting Standards Board FASB...
- Research articles 2002-10-01
- TIME TO GET OUT OF THE POOL.(acquisition and merger laws)(Brief Article)
- ACCOUNTING CHANGE MIGHT PUT A DAMPER ON MERGERS AND ACQUISITIONS. * Like the lightning strikes that sparked wildfires on thousands of acres across the western United States this summer, a proposal from the Financial Accounting Standards Board FASB, Norwalk, Conn., has produced a financial...
- Research articles 2000-10-16
- Experts: Pooling of interests needed for mergers, buyouts.(Brief Article)
- When it comes to big merger-and-acquisition deals, just about everybody takes a dip in pooling-of-interests. But the Financial Accounting Standards Board has proposed banning the pooling method of accounting for corporate buyouts, and may do so as When it comes to big merger-and-acquisition...
- Research articles 2000-03-27
- New accounting rules to pave way for cross-border deals.
- Byline: Janine Brewis Mergers and acquisitions advisers are counting on new accounting proposals from the International Accounting Standards Board to ease the pain of European cross-border M&A deals.As part of the adoption of common accounting principles by European countries in 2005, the IASB ...
- Research articles 2002-11-25
- The M&A Game Changes.(mergers and acquisitions accounting regulations)
- The FASB has revised the rules for merger accounting, and the result in the short term may be a lot of confusion. It has finally happened: Twenty-five years after its first discussion memorandum on accounting for business combinations and intangibles (Aug. 19, 1976), the...
- Research articles 2001-10-01
- FASB Votes to Abolish Pooling of Interest Accounting
- In a move that has been expected for almost a year (CI No 3,406), the Financial Accounting Standards Board voted last week to abolish the "pooling of interests" method of accounting for mergers and acquisitions. The move by the FASB, the main standards setting body for...
- Research articles 1999-04-26
- Everybody out of the pool! IASB aims to nix pooling. (Assurance: technical developments, professional issues and engagement changes)
- LONDON -- The International Accounting Standards Board has proposed a standard on business acquisitions and mergers that would eradicate from the face of the earth the pooling-of-interests method of accounting for such business combinations. Such an extinction isn't as radical as it seems. The purchase method of accounting...
- Research articles 2003-01-06
- Ethics -- first item to audit in new world of accounting
- Accounting firms have adjusted their eye shades in recent years to explore a broad array of businesses. Companies may hire them to tally the books. Corporations may tap their expertise in technology to help prevent computers from crashing when the year 2000 arrives or solicit their advice about the impact...
- Research articles 1997-11-26
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