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    <title>Accounting for business combinations</title>
    <subTitle>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</subTitle>
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  <note>"Serial no. 106-100."</note>
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  <note>Includes bibliographical references.</note>
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    <topic>Consolidation and merger of corporations</topic>
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    <topic>Goodwill (Commerce)</topic>
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    <topic>Accounting</topic>
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