search query: @author Levitin, M. S. / total: 6
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| Author: | Graves, J. Levitin, M. S. |
| Title: | When does ownership change trigger a change in basis? |
| Journal: | Journal of Accountancy
1988 : SEP, VOL. 166:3, p. 34, 36-38 |
| Index terms: | GEARING ACCOUNTING MERGERS |
| Language: | eng |
| Abstract: | A review of two issues concerning new basis accounting dealt with at emerging issues task force /EITF/ meetings. Changes in ownership resulting in a new basis of accounting. The background and EITF discussion. Carryover of predecessor cost in leveraged buyout /LBO/ transactions. Substance of a LBO transaction. Consensus reached and subissues. Four Schedules illustrate the study. |
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