The Business Combination Process

In this paper, a single graphic presentation is used to identify and demonstrate the interrelationships among the alternatives and activities relevant to the business combination transaction and to post-combination operations and financial statements. Also, generalized formats for recording combinat...

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Bibliographic Details
Published in:The Accounting review 1981-04, Vol.56 (2), p.395-399
Main Author: Dillon, Gadis J.
Format: Article
Language:English
Subjects:
Accounting
Acquisitions & mergers
Business combinations
Combined financial statements
Common stock
Consolidated financial statements
Consols
Corporate consolidation
Corporate mergers
Education Research
Financial statements
Financial transactions
Flowcharts
Minority interest
Pooling of interests
Poolings of interest
Teachers
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Summary:In this paper, a single graphic presentation is used to identify and demonstrate the interrelationships among the alternatives and activities relevant to the business combination transaction and to post-combination operations and financial statements. Also, generalized formats for recording combination transactions are presented and discussed. Finally, the paper discusses the ways in which the instructor can use the graphic presentation to make the business combination process more understandable to students.
ISSN:0001-4826
1558-7967