Accountants change the rules for US M&A
The US Accountancy Board, the FASB, has brought an end to the pooling of interests for the accounting treatment of mergers and acquisitions in the US. David Bernstein of Rogers & Wells, New York reviews the effect of the decision and questions the wisdom of amortizing goodwill on M&A deals
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
To unlock this article: