... with accounting for business combinations, i.e., pooling of interest versus purchase methods, are beyond the scope of this study. ... Since the impact of these policies on reported earnings can be considerable, it is not surprising that security analysts ... Although interviews in the present study were concluded prior to publication of the AICPAa#39;s Research Study No. ... unify accounting for business 2 Accounting for Goodwill, American Institute of Certified Public Accountants, New York, anbsp;...
|Title||:||Financial reporting for security investment and credit decisions|