Mergers and Acquisitions: Business Strategies for Accountants

The 2002 Cumulative Supplement includes the following:

• Updates the Second Edition with new material on the pooling-of-interests method, purchase accounting, securities and exchange commission and other regulatory requirements, accounting for business combinations, and federal income tax of acquisitions.
• Information regarding the issuance of two extremely significant pronouncements: FASB Statements 141 (Business Combinations) and 142 (Goodwill and Other Intangible Assets).