Abstract
The often-confusing rules for accounting for business combinations have a huge impact on M&A activity. To curb abuses, those rules were recently changed—and may be changed again. But the author finds that solving one problem only creates others.
Original language | English (US) |
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Pages (from-to) | 47-50 |
Number of pages | 4 |
Journal | Journal of Corporate Accounting and Finance |
Volume | 16 |
Issue number | 2 |
DOIs | |
State | Published - Jan 1 2005 |
All Science Journal Classification (ASJC) codes
- Accounting
- General Economics, Econometrics and Finance