In its persistent efforts to "harmonize" accounting principles wherever possible, the Financial Accounting Standards Board has proposed to alter the manner in which business combinations are accounted for. In conjunction with its international counterpart, it has issued an exposure draft that would replace FASB Statement No. 141. Several rather radical changes in the manner in which business combinations are accounted for animate the exposure draft.
August 17, 2005 at 12:00 AM
1 minute read
The original version of this story was published on Law.Com
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