Memorandum R 31b, finally, permitted Glendale to use the purchase method of accounting and to recognize good will as an asset subject to amortization.
32.
It had been taking in its 50 percent of cash flow in the equity method of accounting, along with other minority holdings the company had.
33.
These days, there can be wildly different answers depending on which method of accounting you use, not to mention what country you are in.
34.
In accounting for its acquisition of US Robotics, 3Com used the pooling method of accounting, in which results for the two companies were combined.
35.
But everyone who chooses this method of accounting gets the same standard rate, though some small items, like parking and tolls, can be added.
36.
The Financial Accounting Standards Board voted Wednesday to eliminate the pooling-of-interests method of accounting for mergers, a move that was widely expected.
37.
But opposition has softened since the board voted to change the other method of accounting for mergers, called purchase accounting, to make it less onerous.
38.
After taking into account the two companies'different methods of accounting for revenues, the businesses of First Financial and First Data are about equal in size.
39.
Carone, the Xerox spokeswoman, said Xerox was referring to 1997 through 2000 when it said the differences in the two methods of accounting were not material.
40.
Moreover, Congress had refused to enlarge the use of petitioner's method of accounting beyond the area of prepaid subscription income in the field of publishing.
