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...
American Institute of Accountants -- By-laws;Accountants -- Professional ethics -- Standards -- United States
This booklet contains the By-laws of the American Institute of Accountants as amended December 24, 1951, and the Rules of Professional Conduct as revised December 19, 1950.