@article{ed1b7ce92e754739bf2ea05e01b6b73d,
title = "Say Good-bye to Pooling and Goodwill Amortization",
author = "Reynolds-Moehrle, {Jennifer A.} and Moehrle, {Stephen R.}",
note = "EXECUTIVE SUMMARY NEW FASB STANDARDS prohibit the pooling-of-interests method of accounting for business combinations and require a purchase accounting method that does not allow goodwill amortization. The standards are a radical change, and management accountants, auditors and financial executives must understand and work with a very different accounting process. COMPANIES",
year = "2001",
month = sep,
language = "American English",
journal = "Journal of Accountancy",
}