Subject category:
Finance, Accounting and Control
Published by:
Harvard Business Publishing
Version: 14 June 1995
Length: 32 pages
Data source: Field research
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Abstract
Dennis R. Beresford, Chairman of the FASB, reflects on the AT&T/NCR merger and AT&T's desire to qualify the transaction for pooling of interest treatment, an accounting method allowing companies to record assets acquired in business combinations at historical cost rather than at fair value required by purchase accounting.
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Abstract
Dennis R. Beresford, Chairman of the FASB, reflects on the AT&T/NCR merger and AT&T's desire to qualify the transaction for pooling of interest treatment, an accounting method allowing companies to record assets acquired in business combinations at historical cost rather than at fair value required by purchase accounting.