Accounting for business combinations : should pooling be eliminated? Hearing before the Subcommittee on Finance and Hazardous Materials of the Committee on Commerce, House of Representatives; One Hundred Sixth Congress, second session; May 4, 2000. - 1 online resource (iii, 147 pages) : illustrations

"Serial no. 106-100." CRDP Program record.

Includes bibliographical references.


Financial Accounting Standards Board.


Consolidation and merger of corporations--Accounting.--United States
Goodwill (Commerce)--Accounting.--United States
Intangible property--Accounting.--United States

1019-C-01 (online)

Y 4.C 73/8:106-100

Serial no. 106-100 (United States. Congress. House. Committee on Commerce)