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| Author: | Johnson, B. |
| Title: | Accounting for acquisitions and mergers. |
| Journal: | Management Accounting (London)
1990 : MAR, VOL. 68:3, p. 34-35 |
| Index terms: | MERGERS ACCOUNTING LAW |
| Language: | eng |
| Abstract: | Review of new rules and regulations applying to acquisitions and mergers and an explanation of the important aspects, related to the UK Companies Act 1989 and SSAP22 revised to include additional disclosure requirements applying to accounting. Impact of takeovers. Acquisitions accounting. Disclosure requirements. Writing off goodwill. Merger accounting. The detailed conditions and disclosure requirements. |
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