Business Combinations: New Accounting Guidance

被引：1

作者：

Ciesielski, Jack T. ^{[1
,2
]}

Weirich, Thomas R. ^{[2
,3
]}

机构：

[1] RG Associates Investments Advisors, Baltimore, MD 21201 USA

[2] AICPAs, Durham, NC 27707 USA

[3] Cent Michigan Univ, Accounting, Mt Pleasant, MI 48859 USA

来源：

JOURNAL OF CORPORATE ACCOUNTING AND FINANCE | 2009年 / 20卷 / 02期

关键词：

D O I：

10.1002/jcaf.20468

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Sweeping is the best word to describe the changes in acquisition accounting from Financial Accounting Standards Board Statement No. 141(R). The authors present a detailed analysis of its guidelines and impact. (C) 2009 Wiley Periodicals, Inc.

引用

页码：69 / 81

页数：13

共 50 条

[21] VALIDATION OF AN ACCOUNTING EXPERT-SYSTEM FOR BUSINESS COMBINATIONS
MCDUFFIE, RS
SMITH, LM
FLORY, SM
EXPERT SYSTEMS WITH APPLICATIONS, 1994, 7 (02) : 175 - 183
[22] COMPARISON OF TAX, ACCOUNTING, AND SECURITIES ASPECTS OF BUSINESS COMBINATIONS
PERLMUTTER, L
JOURNAL OF CORPORATE TAXATION, 1975, 2 (03): : 305 - 348
[23] Using an expert system to teach accounting for business combinations
Smith, LM
McDuffie, RS
EXPERT SYSTEMS WITH APPLICATIONS, 1996, 10 (02) : 181 - 191
[24] A CRITICAL-STUDY OF ACCOUNTING FOR BUSINESS COMBINATIONS - WYATT,AR
SAPIENZA, SR
ACCOUNTING REVIEW, 1964, 39 (01): : 230 - 231
[25] ACCOUNTING FOR BUSINESS COMBINATIONS: A COMPARATIVE ANALYSIS BETWEEN IFRS AND GAAP
Mateja, Jerman
INDUSTRIAL REVOLUTIONS, FROM THE GLOBALIZATION AND POST-GLOBALIZATION PERSPECTIVE, VOL IV: BANKING, ACCOUNTING AND FINANCIAL SYSTEMS FROM THE 21ST CENTURY PERSPECTIVE, 2009, : 404 - 410
[26] A CRITICAL-STUDY OF ACCOUNTING FOR BUSINESS COMBINATIONS - WYATT,AR
CURRAN, WS
JOURNAL OF FINANCE, 1964, 19 (01): : 128 - 129
[27] Accounting Rules and Post-Acquisition Profitability in Business Combinations
Dickinson, Victoria
Wangerin, Daniel D.
Wild, John J.
ACCOUNTING HORIZONS, 2016, 30 (04) : 427 - 447
[28] Business Combinations: An Analysis of Mergers, Purchases, and Related Accounting Procedure
Wilcox, Edward B.
JOURNAL OF ACCOUNTANCY, 1950, 89 (02): : 102 - 107
[29] Accounting for business combinations: Do purchase price allocations matter?
Paugam, Luc
Astolfi, Pierre
Ramond, Olivier
JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 2015, 34 (04) : 362 - 391
[30] PROPOSED ALTERNATIVES FOR ACCOUNTING FOR BUSINESS COMBINATIONS - BEHAVIORAL-STUDY
GAERTNER, JF
ABACUS-A JOURNAL OF ACCOUNTING AND BUSINESS STUDIES, 1979, 15 (01): : 35 - 47

← 1 2 3 4 5 →