Combining Stockholders' Equity Accounts Under Pooling of Interests Method.

Hugo Nurnberg; Clyde P. Stickney; Roman L. Weil

doi:10.2308/tar-4502317

Combining Stockholders' Equity Accounts Under Pooling of Interests Method.

Hugo Nurnberg; Clyde P. Stickney; Roman L. Weil

The Accounting Review 1975

Abstract Illustrates the effects of both the purchase and pooling of interests methods of accounting for business combinations on post-combination financial statements. General rule for combining stockholders' equity accounts under the pooling of interests method; Exceptions to the general rule.

DOI: 10.2308/tar-4502317
Volume: 50 (1)
Pages: 179-183
Language: en
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