Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Financial
Reporting Main Page | Mergers
& Acquisitions Main Page
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Beyer, R. 1969. Goodwill and pooling of interests: A re-assessment. Management Accounting (February): 9-15.
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Carson, G. C. 1923. Elimination of intercompany profits in consolidated statements. Journal of Accountancy (July): 1-6.
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Corry, J. C. 1990. Accounting aspects of takeovers. Management Accounting (September): 47-51.
Davidson, S. 1954. A two-statement approach to consolidated statement problems. The Accounting Review (July): 506-508.
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Dewberry, J. T. 1979. A new approach to business combinations. Management Accounting (November): 44-49.
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Gaertner, J. F. 1979. Proposed alternatives for accounting for business combinations: A behavioural study. Abacus 15(1): 35-47.
Gagnon, J. 1967. Purchase versus pooling of interests: The search for a predictor. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 187-204.
Gagnon, J. 1971. The purchase-pooling choice: Some empirical evidence. Journal of Accounting Research (Spring): 52-72.
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Harris, J. D. 1969. Consolidation by computer. Management Accounting (June): 56-57.
Hartgraves, A. L. and G. J. Benston. 2002. The evolving accounting standards for special purpose entities and consolidations. Accounting Horizons (September): 245-258.
Helan, J. B. and J. B. Thies. 1989. Consolidation of finance subsidiaries: $230 billion in off-balance sheet financing comes home to roost. Accounting Horizons (March): 1-9.
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Hughes, S. B., R. K. Larson, J. F. Sander and G. Xiques. 2017. Difficulties converging US GAAP and IFRS through joint projects: The case of business combinations. Advances in Accounting: Incorporating Advances in International Accounting (39): 1-20.
Jaenicke, H. R. 1962. Management's choice to purchase or pool. The Accounting Review (October): 758-765.
Jones, R. C. 2018. Common control entities and consolidation of variable interest entities. The CPA Journal (August): 50-55.
Keister, O. R. 1967. Consolidations and intercompany bond holdings. The Accounting Review (April): 375-376.
Keller, E. 2006. The last mile of finance. Strategic Finance (March): 26-33. (The integrated financial close).
Kimmell, D. L. 1976. Consolidation models at acquisition: Purchase and pooling of interest methods. The Accounting Review (July): 629-632.
King, A. M. 2001. Applying new M&A accounting rules. Strategic Finance (November): 33-36. (The pooling-of-interest method is out, the purchase method is in).
Larson, K. D. and N. J. Gonedes. 1969. Business combinations: An exchange ratio determination model. The Accounting Review (October): 720-728.
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Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to FASB: Response to FASB special report, "Issues associated with the FASB project on business combinations". Accounting Horizons (March): 87-89.
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Maines, L. A., E. Bartov, A. L. Beatty, C. A. Botosan, P. M. Fairfield, D. E. Hirst, T. E. Iannoconi, R. Mallett, M. Venkatachalam and L. Vincent. 2004. AAA Financial Accounting Standards Committee: Commentary on the IASB's exposure draft on business combinations. Accounting Horizons (March): 55-64.
Maines, L. A., E. Bartov, A. L. Beatty, C. A. Botosan, P. M. Fairfield, D. E. Hirst, T. E. Iannaconi, R. Mallett, M. Venkatachalam and L. Vincent. 2003. AAA Financial Accounting Standards Committee: Comments on the FASB's proposals on consolidating special-purpose entities and related standard-setting issues. Accounting Horizons (June): 161-173.
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Mian, S. L. and C. W. Smith Jr. 1990. Incentives for unconsolidated financial reporting. Journal of Accounting and Economics (January): 141-171.
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Murphy, M. L. 2019. Mastering accounting for business combinations. Journal of Accountancy (March): 24-28, 30.
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O'Shaughnessy, J. and J. Rashty. 2011. Accounting for deferred revenue liabilities in post-business combination statements. The CPA Journal (April): 30-33.
Peloubet, M. E. 1923. Mechanical difficulties in consolidating accounts. Journal of Accountancy (June): 413-429.
Phillips, L. C. 1965. Accounting for business combinations. The Accounting Review (April): 377-381.
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Roberts, J. W. 1920. Technique of consolidated returns. Journal of Accountancy (January): 43-52.
Robinson, J. 1918. Theory and practice: Consolidated balance sheets, unrealized profits, cemetery and land accounts, contractors' accounts, club initiation fees. Journal of Accountancy (December): 473-480.
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Rushing, R. 1965. Adjusting inventories for consolidated statements. The Accounting Review (April): 458-459.
Russell, W. 2000. When seconds matter. Strategic Finance (May): 62-66. (Reducing the time required for consolidations, annual audits, and foreign exchange calculations).
Sapienza, S. R. 1960. The divided house of consolidations. The Accounting Review (July): 503-510.
Sapienza, S. R. 1962. Pooling theory and practice in business combinations. The Accounting Review (April): 263-278.
Sapienza, S. R. 1963. Business combinations - A case study. The Accounting Review (January): 91-101.
Sapienza, S. R. 1964. An examination of AICPA Research Study No. 5 - Standards for pooling. The Accounting Review (July): 582-590.
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