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Journal of Undergraduate Research

Keywords

accounting statements, FASB Statements, pooling method, purchase method

College

Marriott School of Management

Department

Accountancy

Abstract

FASB Statements No. 141&142 concern the proper accounting for business combinations, intangible assets, and goodwill. Since the implementation of these standards had the potential to greatly influence business transactions, my research was designed to target the manner in which U.S. business executives perceive the impact of these Statements.

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