A New Day for Business Combinations

Authors

Paul B. W. Miller, University of Colorado at Colorado Springs
Paul R. Bahnson, Boise State UniversityFollow
Brian P. McAllister, University of Colorado at Colorado Springs

Document Type

Article

Publication Date

6-1-2008

Abstract

After 25 years of work on business combination standards, FASB rolled out a major overhaul of GAAP related to mergers and acquisitions when it issued Statement no. 141(R), Business Combinations, in December 2007.

Publication Information

Miller, Paul B. W.; Bahnson, Paul R.; and McAllister, Brian P.. (2008). "A New Day for Business Combinations". Journal of Accountancy, 205(6), 34-39.