Accounting Treatment. The assets and liabilities of the Merging Corporations shall be taken up on the books of the Surviving Corporation in accordance with generally accepted accounting principles, and the capital surplus and retained earnings accounts of the Surviving Corporation shall be determined, in accordance with generally accepted accounting principles, by the board of directors of the Surviving Corporation. Nothing herein shall prevent the board of directors of the Surviving Corporation from making any future changes in its accounts in accordance with law.
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Samples: Merger Agreement (Real Software Acquisition Sub 1 Inc), Merger Agreement (Lasermedics Inc), Plan and Agreement of Merger (Iteq Inc)
Accounting Treatment. The assets and liabilities of the Merging Corporations shall be taken up on the books of the Surviving Corporation in accordance with generally accepted accounting principles, and the capital surplus and retained earnings accounts of the Surviving Corporation shall be determined, in accordance with generally accepted accounting principles, by the board Board of directors Directors of the Surviving Corporation. Nothing herein shall prevent the board Board of directors Directors of the Surviving Corporation from making any future changes in its accounts in accordance with law.
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Accounting Treatment. The assets and liabilities of the Merging Corporations Merged Corporation shall be taken up on the books of the Surviving Corporation in accordance with generally accepted accounting principles, and the capital surplus and retained earnings accounts of the Surviving Corporation shall be determined, in accordance with generally accepted accounting principles, by the board Board of directors Directors of the Surviving Corporation. Nothing herein shall prevent the board Board of directors Directors of the Surviving Corporation from making any future further changes in its accounts in accordance with the provisions of law.
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Samples: Merger Agreement (Rock of Ages Corp)
Accounting Treatment. The assets and liabilities of the Merging Corporations shall be taken up on the books of the Surviving Corporation in accordance with generally accepted accounting principles, and the capital surplus and retained earnings and shareholders' equity accounts of the Surviving Corporation shall be determined, in accordance with generally accepted accounting principles, by the board of directors of the Surviving Corporation. Nothing herein shall prevent the board of directors of the Surviving Corporation from making any future changes in its accounts in accordance with law.
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