Accounting Consequences. For financial reporting purposes, the Merger is intended to be accounted for as a "pooling of interests."
Appears in 15 contracts
Samples: Agreement and Plan of Reorganization (Etec Systems Inc), Voting Agreement (Compurad Inc), Agreement and Plan of Merger and Reorganization (Applied Materials Inc /De)
Accounting Consequences. For financial reporting purposes, the Merger is intended to be accounted for as a "pooling of interestspurchase."
Appears in 11 contracts
Samples: Agreement and Plan of Merger and Reorganization (Exelixis Inc), Agreement and Plan of Reorganization (Questcor Pharmaceuticals Inc), Agreement and Plan of Merger and Reorganization (Agritope Inc)
Accounting Consequences. For financial reporting accounting purposes, the Merger is intended to be accounted for treated as a "pooling of interests."
Appears in 11 contracts
Samples: Agreement and Plan (Scopus Technology Inc), Agreement and Plan of Merger (Siebel Systems Inc), Agreement and Plan of Merger and Reorganization (Cooper & Chyan Technology Inc)
