Accounting Consequences. For financial reporting purposes, the Merger is intended to be accounted for as a "pooling of interests."
Accounting Consequences. For financial reporting purposes, the Merger is intended to be accounted for as a "purchase."
Accounting Consequences. It is intended by the parties hereto that the Merger shall be accounted for as a purchase, not a pooling of interests.
Accounting Consequences. It is intended by the parties hereto that the Transactions shall qualify for accounting treatment as a purchase under U.S. GAAP.
Accounting Consequences. For accounting purposes, the Merger is intended to be treated as a purchase.
Accounting Consequences. 10 Section 2.11
Accounting Consequences. It is intended by the parties hereto that the purchase and sale of the Purchased Shares under this Agreement shall qualify for accounting treatment as a purchase under U.S. generally-accepted accounting principles.
Accounting Consequences. It is intended by the parties hereto that the Merger shall, subject to applicable accounting standards, qualify for accounting treatment as a pooling of interests.
Accounting Consequences. For financial reporting purposes, the Merger is intended to be accounted for as a "pooling-of-interests" transaction under APB 16 and the Regulations of the SEC.
Accounting Consequences. It is intended by the parties hereto that the Transactions shall qualify for accounting treatment as a pooling of interests under U.S. generally accepted accounting principles.