The Accounting Review Vol. 50 No. 1 1975
Combining Stockholders' Equity Accounts Under Pooling of Interests Method.
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
- Issue
- 1
- Pages
- 179-183
- Language
- en
- Sources
- crossref openalex