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
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
收藏
页码:69 / 81
页数:13
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