Soonawalla, Kazbi; Ireland, Jennifer C. - 2010
The pooling method of accounting for business combinations was banned in the USA in 2001 and by the International … Accounting Standards Board (IASB) in 2004. Although the US ban was controversial, the IASB ban received much less opposition. We … proposals can be so different is increasingly important as efforts to converge US generally accepted accounting principles and …