Nonprofit organizations -- United States -- Accounting -- Periodicals;Nonprofit organizations -- United States -- Auditing -- Periodicals;Charities -- United States -- Accounting -- Periodicals;Charities -- United States -- Auditing -- Periodicals;
Nonprofit organizations -- United States -- Accounting -- Periodicals;Nonprofit organizations -- United States -- Auditing -- Periodicals;Charities -- United States -- Accounting -- Periodicals;Charities -- United States -- Auditing -- Periodicals;
Casinos -- United States -- Auditing -- Periodicals;Gambling -- United States -- Accounting -- Periodicals;Casinos -- United States -- Accounting -- Periodicals;
Attest function (Auditing) -- Standards -- United States;Stockbrokers -- Accounting -- Standards -- United States;Securities -- United States;Year 2000 date conversion (Computer systems);
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...