TY - BOOK ED - United States. TI - 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 PY - 2000/// CY - Washington PB - U.S. Government Printing Office KW - Financial Accounting Standards Board KW - Consolidation and merger of corporations KW - United States KW - Accounting KW - Goodwill (Commerce) KW - Intangible property N1 - "Serial no. 106-100."; CRDP Program record; Includes bibliographical references UR - https://purl.fdlp.gov/GPO/gpo114227 ER -