Examples of APB 16 in a sentence
Parent knows of no reason why the Merger will not be capable of being treated as a pooling of interest transaction under APB 16.
Neither Parent nor any of its Subsidiaries nor to its knowledge any other Affiliate of Parent has taken any action that will prevent the Merger from being recorded as a pooling of interest transaction under APB 16.
Parent has not failed to bring to the attention of the Company any actions, agreements or understandings, whether written or oral, that would be reasonably likely to prevent Parent from accounting for the Merger as a "pooling of interests" under APB 16 and the applicable SEC rules and regulations.
As these transactions were amongst related parties, the transactions were accounted for similar to a pooling of interests in accordance with APB 16 Business Combinations, and, accordingly, the historical financial statements of the Company have been restated to include the financial position, results of operations, and cash flows of EMC and IDEX for all periods presented.
Neither Parent nor, to Parent's knowledge, any of its affiliates, has taken or agreed to take any action or is aware of any fact or circumstance that would prevent the Merger from qualifying as a "pooling of interests" under APB 16 and the applicable SEC rules and regulations.