A critical look at the new purchase accounting for M&A transactions

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2 Scopus citations

Abstract

The FASB recently published SFAS Nos. 141 and 142, which create big changes in the accounting for business combinations. The author reviews some of the major features, and looks at some clues about where the FASB might be going next. He also gives some savvy strategies for dealing with these accounting pronouncements—given current economic conditions.

Original languageEnglish (US)
Pages (from-to)61-64
Number of pages4
JournalJournal of Corporate Accounting and Finance
Volume13
Issue number2
DOIs
StatePublished - Jan 1 2002

All Science Journal Classification (ASJC) codes

  • Accounting
  • Economics, Econometrics and Finance(all)

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