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Many accounting experts are concerned about the details of proposed merger accounting rules, with some worrying new standards will be more open to abuse than the rules they replace. The Financial Accounting Standards Board is considering dramatic changes to the way mergers are booked, with plans to eliminate the pooling-of-interest method and rework the rules for recording the premium paid in most takeovers.
April 09, 2001 at 12:00 AM
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The original version of this story was published on Law.Com
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