1Steven M. H. Wallman, Kathleen M. H. Wallman, Geoffrey F. Aronow, 1999, Pooling-of-interests Accounting and High Growth Economy Companies : A Paper Examining the Practical and Theoretical Shortcomings in the Case for Altering Current Accounting Practices. Submitted to the FASB.
2Thunderbird, 1998, Accounting and tax considerations for mergers and acquisitions, The American Graduate School of International Management.
3Dennis R. Beresford, 2001, Congress Looks at Accounting for Business Combinations, Accounting Horizons, Vol. 15 No. 1,pp. 73-86.
4FASB, 2001, Statement of Financial Accounting Standards No. 141 : Business Combinations.
5FASB, 2001, Statement of Financial Accounting Standards No. 142: Goodwill and Other Intangible Assets.
6G4 + 1, 1998, Methods of Aeeounting for Business Combinations:Recommendations of the G4 + 1 for Achieving Convergence.
7SEC, 2003, Study pursuant to section 108 (d) of the Sarbanes - Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles - Based Accounting System, www. sec. gov.
