search query: @journal_id 50 / total: 1038
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| Author: | Davis, M. |
| Title: | APB 16: time to reconsider |
| Journal: | Journal of Accountancy
1991 : OCT, p.99-107 |
| Index terms: | ACCOUNTING |
| Language: | eng |
| Abstract: | Acquisitions disguised as poolings may lead to misleading improvements in earnings. Opinion No 16 was intended to curb the abuses of applying the pooling method during a period when any merger could be accounted for in this way. Twenty years later, the world has changed. The international accounting community is already taking steps to restrict the use of pooling. The FASB should follow suit. |
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