Dodatkowe przykłady dopasowywane są do haseł w zautomatyzowany sposób - nie gwarantujemy ich poprawności.
There is something historically appropriate about this company being a merger accounting target.
That is the background to the battle now being waged over merger accounting.
Five criteria must be met before merger accounting may be used.
It is also, accountants say, completely legal under the bizarre merger accounting rules now in force.
If none of that seems to make sense, welcome to the wonderful world of merger accounting, where few things are as they seem.
In the corporate world, merger accounting has long been a highly contentious area, with companies seeking rules that would allow them to look good.
At the heart of the controversy are questions of depreciation and merger accounting.
The merger accounting issue covers how Blockbuster accounts for its purchases of stores.
A. In June the rules governing merger accounting are going to change drastically.
Now it will decide what changes need to be made in the other form of merger accounting, called purchase accounting.
Where merger accounting has been used disclose the composition and fair value of the consideration given by the issuing company.
One of the most emotional battles in accounting covers merger accounting rules.
The issue revolves around the somewhat arcane and arbitrary rules governing merger accounting.
Now merger accounting threatens to dampen its earnings revival.
Unlike the stock-option debate, where business opposition to the new rules was nearly universal, opinion is much more divided about merger accounting.
The other method of merger accounting is purchase accounting, which Wells is using.
But the changes also include adjustments to the way the other merger accounting technique - purchase accounting - is applied.
Merger accounting, where substantially the whole of the consideration takes the form of equity shares, would be unusual in a building society context.
FRED6 states that five criteria would have to be met for merger accounting to be used in the future.
An S.E.C. official warned that the commission was keeping a close watch on merger accounting.
TWO years ago, corporate America breathed a sigh of relief as a new merger accounting rule took effect.
"Most of its 'growth' is due to dubious merger accounting, nonrecurring sales to new franchisees and changes in amortization practices," they concluded.
'Merger accounting has sometimes been used artificially to boost reported earnings by including the full year's profits of a subsidiary acquired late in the year.'
Critics griped that the profits reflected clever use of merger accounting rules, not real operations, but the accounting withstood every challenge.
Merger accounting to be restricted to those business combinations where the use of acquisition accounting would not properly reflect the true nature of the combination.