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Merger accounting ruse.
(From Financial Director)
Many of the UK's largest companies are bending merger accounting rules, says financial reporting monitor Company Reporting. It argues that merger accounting, which is "appropriate for similar-sized companies ... with equal rights ...
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- Watchdog to seek ban on 'merger accounting'.
- Newspaper article from: Financial News December 5, 2002 700+ words
Merger accounting is to be banned under reforms unveiled today by the International Accounting Standards Board...acquisitions but several of the biggest, including BHP Billiton, HBOS and BP Amoco, used merger accounting.
- Merger accounting MAGIC may disappear.
- Magazine article from: Strategic Finance KING, ALFRED M. KELLY, NEIL January 1, 2000 700+ words
...the information technology, pharmaceutical, and financial services industries. It's no wonder pooling of interests merger accounting has grown dramatically in recent years. Only 5% of mergers and acquisitions by dollar volume in the early 1990s used...
- FASB refining new merger accounting rule.
- Newspaper article from: The Kiplinger Letter December 15, 2000 700+ words
More work ahead to refine merger accounting rule planned by FASB. Board aims to soften requirement that intangible assets be written off when two firms combine, a win for...
- Pooling of Interests Merger Accounting Imposes Defective Yardstick,...
- Magazine article from: American Banker Holtaway, Jon D. June 23, 2000 700+ words
...Providing this information, not goodwill, in places that are easy to find and track would be the best improvement in merger accounting. Mr. Holtaway is a principal at Danielson Associates Inc., a bank consulting and financial advisory firm in Rockville...
- FASB Eases Up on Goodwill Rule Change.(Financial Accounting Standards Board,...
- Magazine article from: American Banker Garver, Rob April 16, 2001 700+ words
Standards setters who are now debating details of a long-awaited proposal to change merger accounting rules have voted for a less onerous measure of the value of goodwill in merged companies, a move actively sought by banking groups...
- End of the Road Nears for Popular Pooling-of-Interests Merger Accounting.
- Magazine article from: Strategic Finance LEVINSOHN, ALAN May 1, 2001 700+ words
...cost of the intangible asset associated with the revenue it may help generate (see Strategic Finance, January 2000, "Merger Accounting Magic May Disappear" by Alfred M. King and Neil Kelly). In contrast, the purchase method of accounting, Jenkins said...
- Mergers & Aggravations: Congress Gives Cool Reception To Credit Union Requests...
- Magazine article from: Credit Union Journal Roberts, Ed June 28, 2004 700+ words
The credit union lobby's bid to fix an impending problem on merger accounting received a cool reception last week on Capitol Hill. Sen. Paul Sarbanes (D-MD), co-author of the Sarbanes-Oxley Act...
- As FASB mulls a ban on pooling of interest, banks steer clear. (Financial...
- Magazine article from: American Banker Elstein, Aaron April 17, 1997 700+ words
...merger- happy Wall Street by saying it would consider abolishing pooling-of- interests, the most popular method of merger accounting. But banks, in the midst of their own consolidation wave, have been moving away from poolings for the past two years...