Accounting Treatment. For accounting purposes, the Merger is intended to be treated as a "pooling of interests."
Appears in 23 contracts
Samples: Option Agreement (Blastgard International Inc), Merger Agreement (Siebel Systems Inc), Agreement and Plan of Merger and Reorganization (Aurora Biosciences Corp)
Accounting Treatment. For accounting purposes, the Merger is intended to be treated as a "pooling of interests" in accordance with APB Opinion No."
Appears in 1 contract
Samples: Agreement and Plan of Merger and Reorganization (Metron Technology N V)
Accounting Treatment. For accounting purposes, the Merger is intended to be treated as a "pooling of interests" under Opinion No. 16 of the Accounting Principles Board."
Appears in 1 contract
Accounting Treatment. For accounting purposes, the Merger is Mergers are intended to be treated as a "pooling of interests."
Appears in 1 contract
Samples: Merger Agreement (Ebay Inc)
