Pooling; Tax Treatment. (a) The Company intends that the Merger be accounted for under the "pooling of interests" method under the requirements of Opinion No. 16 (Business Combinations) of the Accounting Principles Board of the American Institute of Certified Public Accountants, the Financial Accounting Standards Board, and the rules and regulations of the SEC.
Appears in 5 contracts
Samples: Agreement and Plan of Merger (Exxon Corp), Agreement and Plan of Merger (Arbor Drugs Inc), Agreement and Plan of Merger (Mobil Corp)
Pooling; Tax Treatment. (a) The Company intends that the Merger be accounted for under the "pooling of interests" method under the requirements of Opinion No. 16 (Business Combinations) of the Accounting Principles Board of the American Institute of Certified Public Accountants (APB No. 16), as amended by Statements of the Financial Accounting Standards Board, and the related interpretations of the American Institute of Certified Public Accountants, the Financial Accounting Standards Board, and the rules and regulations of the SEC.
Appears in 3 contracts
Samples: Agreement and Plan of Merger (Airnet Systems Inc), Agreement and Plan of Merger (Compaq Computer Corp), Agreement and Plan of Merger (Tandem Computers Inc /De/)
Pooling; Tax Treatment. (a) The Company intends that the Merger be accounted for under the "pooling of interests" method under the requirements of Opinion No. 16 (Business Combinations) of the Accounting Principles Board of the American Institute of Certified Public Accountants, the Financial Accounting Standards Board, and the rules and regulations of the SECCommission.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Chevron Corp), Agreement and Plan of Merger (Texaco Inc)
Pooling; Tax Treatment. (a) The Company intends that the Merger be accounted for under the "pooling of interests" method under the requirements of Opinion No. 16 (Business Combinations) of the Accounting Principles Board of the American Institute of Certified Public Accountants, the Financial Accounting Standards Board, Accountants and the rules and regulations of the SEC.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Alliedsignal Inc), Agreement and Plan of Merger (Honeywell Inc)
Pooling; Tax Treatment. (a) The Company intends that the Merger Mergers be accounted for under the "pooling of interests" method under the requirements of Opinion No. 16 (Business Combinations) of the Accounting Principles Board of the American Institute of Certified Public Accountants (APB No. 16), as amended by Statements of the Financial Accounting Standards Board, and the related interpretations of the American Institute of Certified Public Accountants, the Financial Accounting Standards Board, and the rules and regulations of the SEC.
Appears in 1 contract
