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Wilson, Arlette C.; Key, Kimberly – American Journal of Business Education, 2008
The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement…
Descriptors: Accounting, Benchmarking, Standard Setting, Standards