Management And Accounting Web

Business Combinations and
Consolidated Statements Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Financial Reporting Main Page | Mergers & Acquisitions Main Page

Aboody, D., R. Kasznik and M. Williams. 2000. Purchase versus pooling in stock-for-stock acquisitions: Why do firms care? Journal of Accounting and Economics (June): 261-286.

Allen, L. E. 1958. Toward more clarity in business communications by modern logical methods. Management Science (October): 121-135. (JSTOR link).

Anderson, J. C. and J. G. Louderback III. 1975. Income manipulation and purchase-pooling: Some additional results. Journal of Accounting Research (Autumn): 338-343. (JSTOR link).

Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2000. The financial statement effects of eliminating the pooling-of-interest method of acquisition accounting. Accounting Horizons (March): 1-19.

Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2002. Do firms purchase the pooling method? Review of Accounting Studies 7(1): 5-32.

Barr, A. 1959. Accounting aspects of business combinations. The Accounting Review (April): 175-181. (JSTOR link).

Barth, M. E., D. W. Collins, J. A. Elliott, J. W. Gribble, W. R. Landsman, S. H. Penman, J. T. Smith, R. G. Stephens and T. D. Warfield. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB "Preliminary views on major issues related to consolidation policy". Accounting Horizons (June): 80-82.

Beresford, D. R. 2001. Congress looks at accounting for business combinations. Accounting Horizons (March): 73-86.

Beyer, R. 1969. Goodwill and pooling of interests: A re-assessment. Management Accounting (February): 9-15.

Blacconiere, W. G. and P. E. Hopkins. 2002. General Electric: Investment accounting and consolidations. Issues in Accounting Education (August): 315-329.

Bordner, H. W. 1938. Consolidated reports. The Accounting Review (September): 289-291. (JSTOR link).

Briloff, A. J. 1967. Dirty pooling. The Accounting Review (July): 489-496. (JSTOR link).

Campbell, J. D. 1962. Consolidation vs. combination. The Accounting Review (January): 99-102. (JSTOR link).

Carson, G. C. 1923. Elimination of intercompany profits in consolidated statements. Journal of Accountancy (July): 1-6.

Carson, G. C. 1923. Intercompany profits in consolidated statements. Journal of Accountancy (November): 390-391.

Committee on Concepts and Standards. 1955. Consolidated financial statements: Supplementary statement No. 7. The Accounting Review (April): 194-197. (JSTOR link).

Corry, J. C. 1990. Accounting aspects of takeovers. Management Accounting (September): 47-51.

Davidson, S. 1954. A two-statement approach to consolidated statement problems. The Accounting Review (July): 506-508. (JSTOR link).

Davis, M. and J. A. Largay III. 2008. Consolidated financial statements. The CPA Journal (February): 26-31.

Davis, M. L. and J. A. Largay, III. 1988. Reporting consolidated gains and losses on subsidiary stock issuances. The Accounting Review (April): 348-363. (JSTOR link).

Dewberry, J. T. 1979. A new approach to business combinations. Management Accounting (November): 44-49.

Dillon, G. J. 1981. The business combination process. The Accounting Review (April): 395-399. (JSTOR link).

Donaldson, W. R. 1923. Simplifying the compilation of multicompany consolidated statements. Journal of Accountancy (October): 268-275.

Dorata, N. T. and I. M. Badawi. 2008. International convergence: The case of accounting for business combinations. The CPA Journal (April): 36-38.

Eigen, M. M. 1965. Is pooling really necessary? The Accounting Review (July): 536-540. (JSTOR link).

Gaertner, J. F. 1979. Proposed alternatives for accounting for business combinations: A behavioural study. Abacus 15(1): 35-47.

Gagnon, J. 1967. Purchase versus pooling of interests: The search for a predictor. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 187-204. (JSTOR link).

Gagnon, J. 1971. The purchase-pooling choice: Some empirical evidence. Journal of Accounting Research (Spring): 52-72. (JSTOR link).

Gessner, E. J. 1931. Consolidation accounting. N.A.C.A. Bulletin (April 15): 1281-1293.

Gonedes, N. J. and K. D. Larson. 1971. A look at "A comment on 'Business combinations: An exchange ratio determination model' ". The Accounting Review (July): 572-573. (JSTOR link).

Green, D. Jr. 1961. The direct method of preparing consolidated statements. The Accounting Review (January): 129-137. (JSTOR link).

Harris, J. D. 1969. Consolidation by computer. Management Accounting (June): 56-57.

Hartgraves, A. L. and G. J. Benston. 2002. The evolving accounting standards for special purpose entities and consolidations. Accounting Horizons (September): 245-258.

Helan, J. B. and J. B. Thies. 1989. Consolidation of finance subsidiaries: $230 billion in off-balance sheet financing comes home to roost. Accounting Horizons (March): 1-9.

Hendrickson, H. S. 1968. Some comments on "Dirty Pooling". The Accounting Review (April): 363-366. (JSTOR link).

Hoyle, J. B., T. Schaefer and T. Doupnik. 2010. Advanced Accounting (10th Edition). McGraw-Hill/Irwin.

Jaenicke, H. R. 1962. Management's choice to purchase or pool. The Accounting Review (October): 758-765. (JSTOR link).

Keister, O. R. 1967. Consolidations and intercompany bond holdings. The Accounting Review (April): 375-376. (JSTOR link).

Keller, E. 2006. The last mile of finance. Strategic Finance (March): 26-33. (The integrated financial close).

Kimmell, D. L. 1976. Consolidation models at acquisition: Purchase and pooling of interest methods. The Accounting Review (July): 629-632. (JSTOR link).

King, A. M. 2001. Applying new M&A accounting rules. Strategic Finance (November): 33-36. (The pooling-of-interest method is out, the purchase method is in).

Larson, K. D. and N. J. Gonedes. 1969. Business combinations: An exchange ratio determination model. The Accounting Review (October): 720-728. (JSTOR link).

Lauver, R. C. 1966. The case for poolings. The Accounting Review (January): 65-74. (JSTOR link).

Lev, B. 1970. A comment on "business combinations: An exchange ratio determination model". The Accounting Review (July): 532-534. (JSTOR link).

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to FASB: Response to FASB special report, "Issues associated with the FASB project on business combinations". Accounting Horizons (March): 87-89.

Lowe, H. D. 1990. Shortcomings of Japanese consolidated financial statements. Accounting Horizons (September): 1-9.

Luehlfing, M. S. 1995. Methods of consolidation in current accounting textbooks. Journal of Accounting Education 13(3): 349-365.

Maines, L. A., E. Bartov, A. L. Beatty, C. A. Botosan, P. M. Fairfield, D. E. Hirst, T. E. Iannoconi, R. Mallett, M. Venkatachalam and L. Vincent. 2004. AAA Financial Accounting Standards Committee: Commentary on the IASB's exposure draft on business combinations. Accounting Horizons (March): 55-64.

Maines, L. A., E. Bartov, A. L. Beatty, C. A. Botosan, P. M. Fairfield, D. E. Hirst, T. E. Iannaconi, R. Mallett, M. Venkatachalam and L. Vincent. 2003. AAA Financial Accounting Standards Committee: Comments on the FASB's proposals on consolidating special-purpose entities and related standard-setting issues. Accounting Horizons (June): 161-173.

Miller, P. B. W., P. R. Bahnson and B. P. McAllister. 2008. A new day for business combinations. Journal of Accountancy (June): 34-40.

Mohr, R. M. 1991. Illustrating the economic consequences of FASB Statement No. 94, Consolidation of All Majority-Owned Subsidiaries. Journal of Accounting Education 9(1): 123-136.

Mian, S. L. and C. W. Smith Jr. 1990. Incentives associated with changes in consolidated reporting requirements. Journal of Accounting and Economics (October): 249-266.

Mian, S. L. and C. W. Smith Jr. 1990. Incentives for unconsolidated financial reporting. Journal of Accounting and Economics (January): 141-171.

Moehrle, S. R., J. A. Reynolds-Moehrle and J. S. Wallace. 2001. Pooling and rescinded or forgone stock repurchases. Accounting and the Public Interest (1): 115-133.

Moonitz, M. 1942. The entity approach to consolidated statements. The Accounting Review (July): 236-242. (JSTOR link).

Mortensen, R. 1994. Accounting for business combinations in the global economy: Purchase, pooling, or ____? ? Journal of Accounting Education 12(1): 81-87.

Moville, W. D. and A. G. Petrie. 1989. Accounting for a bargain purchase in a business combination. Accounting Horizons (September): 38-43.

Newlove, G. H. 1953. New techniques in consolidations. The Accounting Review (October): 500-504. (JSTOR link).

Nurnberg, H. and C. Grube. 1970. Alternative methods of accounting for business combinations. The Accounting Review (October): 783-789. (JSTOR link).

Nurnberg, H. and J. Sweeney. 1989. The effect of fair values and historical costs on accounting for business combinations. Issues in Accounting Education (Fall): 375-395.

Nurnberg, H. and J. Sweeney. 2007. Understanding accounting for business combinations: An instructional resource. Issues in Accounting Education (May): 255-284.

Nurnberg, H., C. P. Stickney and R. L. Weil. 1975. Combining stockholders' equity accounts under pooling of interests method. The Accounting Review (January): 179-183. (JSTOR link).

O'Shaughnessy, J. and J. Rashty. 2011. Accounting for deferred revenue liabilities in post-business combination statements. The CPA Journal (April): 30-33.

Peloubet, M. E. 1923. Mechanical difficulties in consolidating accounts. Journal of Accountancy (June): 413-429.

Phillips, L. C. 1965. Accounting for business combinations. The Accounting Review (April): 377-381. (JSTOR link).

Rayburn, F. R. 1975. Pooling of interest: The status of enforcement. Journal of Accountancy (October): 82-85.

Rayburn, F. R. and O. S. Powers. 1991. A history of pooling of interests accounting for business combinations in the United States. Accounting Historians Journal (December): 155-192.

Reed, R. A. 1972. Consolidation accounting. Management Accounting (August): 33-34.

Retz, D. J. 1973. Business combinations: Pooling or purchase? Management Accounting (February): 45-46, 50.

Rezaee, Z., W. F. Ford and W. J. Grasty. 2000. Proposed accounting standards on business combinations: Implications for the business community. Management Accounting Quarterly (Fall): 26-33.

Roberts, J. W. 1920. Technique of consolidated returns. Journal of Accountancy (January): 43-52.

Robinson, J. 1918. Theory and practice: Consolidated balance sheets, unrealized profits, cemetery and land accounts, contractors' accounts, club initiation fees. Journal of Accountancy (December): 473-480.

Rue, J. C. and D. E. Tosh. 1987. Should we consolidate finance subsidiaries? Management Accounting (April): 45-50.

Rushing, R. 1965. Adjusting inventories for consolidated statements. The Accounting Review (April): 458-459. (JSTOR link).

Russell, W. 2000. When seconds matter. Strategic Finance (May): 62-66. (Reducing the time required for consolidations, annual audits, and foreign exchange calculations).

Sapienza, S. R. 1960. The divided house of consolidations. The Accounting Review (July): 503-510. (JSTOR link).

Sapienza, S. R. 1962. Pooling theory and practice in business combinations. The Accounting Review (April): 263-278. (JSTOR link).

Sapienza, S. R. 1963. Business combinations - A case study. The Accounting Review (January): 91-101. (JSTOR link).

Sapienza, S. R. 1964. An examination of AICPA Research Study No. 5 - Standards for pooling. The Accounting Review (July): 582-590. (JSTOR link).

Sapienza, S. R. 1967. Discussion of purchase versus pooling of interests: The search for a predictor. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 205-209. (JSTOR link).

Schiff, A. I. and J. B. Schiff. 2002. Everyone out of the pool: A segment reporting perspective. Management Accounting Quarterly (Spring): 1-8.

Schoderbek, M. P. and M. D. Slaubaugh. 2001. The FASB exposure draft on accounting for business combinations and intangible assets: An instructional assignment. Journal of Accounting Education 19(4): 265-281.

Schrader, W. J. 1958. Business combinations. The Accounting Review (January): 72-75. (JSTOR link).

Schweikart, J. A. 1981. We must end consolidation of foreign subsidiaries. Management Accounting (August): 15-18.

Simon, S. I. 1953. Consolidated statements and the law. The Accounting Review (October): 505-514. (JSTOR link).

Simons, H. 1956. Continuity in consolidated statements. The Accounting Review (October): 652-662. (JSTOR link).

Wahlen, J. M., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jones, K. Palepu, K. R. Petroni, S. G. Ryan and K. Schipper. 1999. AAA Financial Accounting Standards committee responses to FASB: Methods of accounting for business combinations: Recommendations of the G4+1 for achieving convergence. Accounting Horizons (September): 299-303.

Walker, R. G. 1976. An evaluation of the information conveyed by consolidated statements. Abacus 12(2): 77-115.

Walker, R. G. 1978. International accounting compromises: The case of consolidation accounting. Abacus 14(2): 97-111.

Walker, R. G. and J. Mack. 1998. The influence of regulation on the publication of consolidated statements. Abacus 34(1): 48-74.

Walton, S. 1918. Consolidated statements. Journal of Accountancy (March): 225-237.

Walton, S. and H. A. Finney. 1918. Consolidated statements II. Journal of Accountancy (April): 303-320.

Walton, S. and H. A. Finney. 1918. Students' department: Consolidated statements III. Journal of Accountancy (May): 384-399.

Walton, S. and H. A. Finney. 1918. Students' department: Consolidated statements IV. Journal of Accountancy (June): 460-476.

Warfield, T. D., J. Gribble, M. H. Lang, C. M. C. Lee, T. J. Linsmeier, S. H. Penman, D. Shores, J. H. Smith and R. G. Stephens. 1996. AAA Financial Accounting Standards Committee response to FASB exposure drafts: Proposed statement of financial accounting standards - Consolidated financial statements: Policy and procedures. Accounting Horizons (September): 182-185.

Webster, G. R. 1919. Consolidated accounts. Journal of Accountancy (October): 258-272.

Weygandt, J. J., M. E. Barth, W. A. Collins, G. M. Crooch, T. J. Frecka, E. A. Imhoff, Jr. C. L. McDonald, L. Revsine and D. G. Searfoss. 1994. AAA's Financial Accounting Standards Committee response to the FASB discussion memorandum "Consolidation policy and procedures". Accounting Horizons (September): 120-125.

Whittred, G. 1986. The evolution of consolidated financial reporting in Australia. Abacus 22(2): 103-120.

Whittred, G. 1987. The derived demand for consolidated financial reporting. Journal of Accounting and Economics (December): 259-285.

Wyatt, A. R. 1965. Accounting for business combinations: What next? The Accounting Review (July): 527-535. (JSTOR link).

Wyatt, A. R. 1967. Discussion of purchase versus pooling of interests: The search for a predictor. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 210-212. (JSTOR link).