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As if to emphasise the point, on September 8th FASB published proposals to close the one loophole that it thinks makes American standards laxer than those elsewhere: the "pooling of interests" approach to mergers.Under pooling rules, companies that are combining simply add their accounts together, making it impossible to discern the cost of the acquisition.
The interests, approach and arguments of the two thinkers, however, differ considerably.
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Some states, like Tennessee, take a balance-of-interests approach.
The Atlantic, with its more general interest approach, struggled for years, losing tens of millions.
That may sound noble, but as DealBook's Peter Eavis wrote, Facebook's enlightened self-interest approach to running its business could turn out to be a liability.
Facebook's enlightened self-interest approach to running its business is highly unusual in corporate America and may in fact prove impossible to sustain over the long term.
His technique of providing little biographies of all his characters probably tests the limits of the human-interest approach ("the export of butter from Finland was growing rapidly"), but he offers wonderfully idiosyncratic details.
Maybe this is how the risk factor should actually have been written: Facebook's enlightened self-interest approach to running its business is highly unusual in corporate America and may in fact prove impossible to sustain over the long term.
A region of interest approach was used to compare activity in the two hemispheres.
Furthermore, using a second-level analysis and regions of interest approach, we observed a clear functional and structural dissociation between the combined and the picture condition.
As the features of interest approach the nanometer range in functional structures, the microscopic techniques must approach the same resolution in order to monitor the progress of degradation processes and to assess the reliability and lifetime of the features.
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