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The pooling of interest method of accounting-what is the problem?
Date:
1999
Type:
Text
Extent: 10 p.
Source:
Proceedings of the 29th Atlantic Schools of Business Conference, Halifax, Nova Scotia,1999
Abstract:
Dispute over whether or not the pooling of interests method of accounting is theoretically justified is rapidly growing as a result of recent proposals from many accounting bodies throughout the world. This paper examines that the debate and the question as to whether or not the method is appropriate.
Subject:
- Accounting -- Standards -- Canada
- Accounting -- Standards -- United States
- Consolidation and merger of corporations -- Canada
- Consolidation and merger of corporations -- United States
