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

[31] Business combinations in cooperatives. A critical view of accounting standards
Polo-Garrido, Fernando
Melia-Marti, Elena
ECONOMIC RESEARCH-EKONOMSKA ISTRAZIVANJA, 2021, 34 (01): : 2522 - 2538
[32] EQUIREMENT IN INTEGRATED ACCOUNTING AS IN NEW FORMAT OF ACCOUNTING FOR BUSINESS
Homulyak, T. I.
FINANCIAL AND CREDIT ACTIVITY-PROBLEMS OF THEORY AND PRACTICE, 2015, 1 (18): : 165 - 172
[33] Implications of Changes in GAAP for Business Combinations (and Goodwill) on Accounting and Finance Research
Chaney, Paul K.
Gunn, Rita Nevada
Jeter, Debra Coleman
INTERNATIONAL JOURNAL OF ACCOUNTING, 2020, 55 (02):
[34] AN EMPIRICAL-ANALYSIS OF MANAGEMENTS CHOICE OF ACCOUNTING TREATMENT FOR BUSINESS COMBINATIONS
DUNNE, KM
JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 1990, 9 (02) : 111 - 133
[35] BUSINESS COMBINATIONS-DEVELOPMENTS IN COMBINING TECHNIQUES AND CONSTRAINTS IN ACCOUNTING RULES
SCRIGGIN.LP
BUSINESS LAWYER, 1972, 27 (04): : 1245 - 1257
[36] New guidance available on environmental management accounting
不详
HAZARDOUS WASTE CONSULTANT, 2005, 23 (03) : A8 - A11
[37] Business Accounting and Finance in New Zealand
Burrowes, Ashley
ISSUES IN ACCOUNTING EDUCATION, 2006, 21 (04): : 461 - 461
[38] 10 COMMANDMENTS OF ACCOUNTING FOR A NEW BUSINESS
不详
JOURNAL OF ACCOUNTANCY, 1979, 148 (03): : 62 - &
[39] Accounting for business combinations and takeover premiums: Pre- and post-IFRS
Bugeja, Martin
Loyeung, Anna
AUSTRALIAN JOURNAL OF MANAGEMENT, 2017, 42 (02) : 183 - 204
[40] The Application of the New General Business Accounting Plan
Lam Wong, Augusto
CONTABILIDAD Y NEGOCIOS, 2010, 5 (09) : 5 - 18

← 1 2 3 4 5 →