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.
Appears in 3 contracts
Samples: Agreement and Plan of Merger (Webmethods Inc), Agreement and Plan of Merger (Webmethods Inc), Agreement and Plan of Merger (Webmethods Inc)
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.
Appears in 1 contract