株式会社極東書店トップ > 商品一覧 > Mergers and Acquisitions: Business Strategies for Accountants. Cumulative supplement. 2nd ed.
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The 2002 Cumulative Supplement includes the following: Updates the Second Edition with new material on the pooling-of-interests method, purchase accounting, securities and exchange commission and other regulatory requirements, accounting for business combinations, and federal income tax of acquisitions. Information regarding the issuance of two extremely significant pronouncements: FASB Statements 141 (Business Combinations) and 142 (Goodwill and Other Intangible Assets).