Consolidation and mergers of corporations -- Accounting;Accounting -- Standards -- United States
This paper traces the development of pooling of interests accounting for business combinations from 1945 to 1991. The history of the pooling concept is reviewed chronologically with particular emphasis on the events of 1969-1970 that were related...
Bank examination -- United States -- Periodicals;Savings and loan associations -- United States -- Auditing -- Periodicals;Savings and loan associations -- United States -- Accounting -- Periodicals;
Depreciation allowances -- Law and legislation -- United States;Tax deductions -- United States;United States. Economic Recovery Tax Act of 1981;Depreciation -- Law and legislation -- United States;
Bank examination -- United States -- Periodicals;Savings and loan associations -- United States -- Auditing -- Periodicals;Savings and loan associations -- United States -- Accounting -- Periodicals;
United States Steel Corporation;Depreciation;Replacement of industrial equipment -- Accounting
This paper examines the magnitude of the reporting bias inherent in the historical cost accounting of a firm's physical capital. Reported depreciation data pertaining to U.S. Steel Corporation (currently USX) between 1939 and 1987 are compared with...