Tells about conglomerates & how this form of merger avoids violation of the anti-trust laws regarding mergers of companies in the same line of business.
The F.A.S.B., citing in part the fact that international standards do not allow a form of merger accounting known as pooling, has proposed ending that type of accounting.
French government officials and some industry analysts have suggested the two airlines are moving toward a form of merger, possibly through the creation of a holding company in which both airlines' shareholders would have a stake.
The NUT held a closed-doors discussion among delegates about the moves on Monday, with some members fearing any form of merger could dilute the NUT's more progressive political approach.
The Vodafone statement also came as Mannesmann was reported in talks with the French company Vivendi on a complex form of merger or other deal that would give it control of Vivendi's Cegetel unit.
Under his chairmanship, the standards board completed a new rule on mergers and other combinations that ended the use of pooling, a form of merger accounting that was harshly criticized for allowing companies to keep the costs of deals off their balance sheets.
Under Mr. Jenkins's chairmanship, the accounting standards board this year completed a new rule on mergers and other business combinations that ended the use of pooling, a form of merger accounting that was harshly criticized for allowing companies to keep the costs of deals off their balance sheets.
It was the party's first ever third-place finish, and some analysts predict the humiliation may force it into some form of merger with the New Democratic Party, led by Jack Layton, a persuasive speaker with a cheerful, folksy message who has staked out positions to the left of the Liberals.
Big enterprises, which by their nature cannot move as quickly as startups, are playing catchup in the form of mergers, acquisitions and partnerships.
Exits for portfolio companies will begin to come back as well, but in the form of mergers, not initial public offerings.
