Volume 10, No. 3

 
The Business Combination Accounting Marathon: Last Mile?:  Business combination accounting practices have been ready for repair since they were last revamped in 1970. The Financial Accounting Standards Board added a reform project to its agenda in 1996, and after much vetting of the proposed standard it issued in September 1999, stands ready to issue a final pronouncement later this year. The marathon's end is in sight.

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