haku: @indexterm GEARING / yhteensä: 211
viite: 128 / 211
| Tekijä: | Graves, J. Levitin, M. S. |
| Otsikko: | When does ownership change trigger a change in basis? |
| Lehti: | Journal of Accountancy
1988 : SEP, VOL. 166:3, p. 34, 36-38 |
| Asiasana: | GEARING ACCOUNTING MERGERS |
| Kieli: | eng |
| Tiivistelmä: | 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. |
SCIMA