FAS 141 requires the use of the purchase method of accounting for all business combinations
and prohibits the pooling of interests method.
141, Business Combinations
, addresses financial accounting and reporting for business combinations
and supercedes Accounting Principles Board (APB) Opinion 16 rules on purchase and pooling accounting.
The final Statement on Business Combinations
(which replaces APB Opinion No.
Within the rigid-flexible combinations
, the rubber-metal combinations
are a huge field that has been well researched and documented (refs.
They know little, if anything, about three-player combination
- what they are, how they are executed, and the advantages they offer.
Year-round schools started classes last week, and kindergarten and first-, first- and second-, second- and third-, and fourth- and fifth-grade class combinations
are more common at several schools.
97 in which the SEC's staff explains how generally accepted accounting principles are correctly applied to business combinations
before or during initial public offerings (IPOs).
SAN DIEGO -- MedImpact, the nation's largest pharmacy benefit management (PBM) company that does not sell drugs, today announced it has completed a research study assessing compliance rates for a single-pill fixed-dose combination
versus two-pill combinations
in patients with multiple cardiovascular risks.
As it fine-tuned its statement on Business Combinations
A and Intangible Assets, did the Financial Accounting Standards Board buckle under political pressure from the likes of U.
1999 proposed statement, Business Combinations
and Intangible Assets, the Financial Accounting Standards Board has tentatively decided to eliminate the pooling-of-interests method of accounting for business combinations
With news rapidly spreading about the landmark studies, which showed that new drug combinations
can drive the AIDS virus to undetectable levels in blood, many people infected with the AIDS virus are questioning their treatment and asking practical questions for which their doctors are likely to have few immediate answers.
The cure characteristic data obtained with various individual accelerators or in combinations
, are recorded in tables 3 and 4.
85-5, Issues Relating to Accounting for Business Combinations
The discovery of these novel synergistic combinations
for GBM through the CombinatoRx proprietary combination
High Throughput Screening (cHTS(TM)) drug discovery technology represents the successful completion of the collaboration with Accelerate Brain Cancer Cure (ABC2), a non-profit foundation dedicated to accelerating therapies leading to a cure for brain cancer.
Whether people had AIDS for years or had been infected by HIV for only a few weeks, combinations
of new and older drugs suppressed the AIDS virus below the limits of detection for long periods of time.