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March 18, 2026The Accounting Review

Some Considerations in Accounting for Divisive Reorganizations.

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Authors

VLValdean C. LembkeUniversity of Iowa

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Implication

This article examines practices in accounting for business combinations and impacts on asset treatment during organizational changes.

Key Points

  • This work aims to explore accounting practices for divisive reorganizations and the implications for asset treatment.
  • Analysis of existing accounting practices for business combinations
  • Evaluation of the continuity of ownership in divisive reorganizations
  • Discussion of reverse pooling versus purchase treatment
  • Identified key accounting problems in business separations
  • Highlighted the debate on carrying forward existing accountability versus creating new basis
  • Explored perspectives on treatment of divestitures based on ownership changes

Cite This Study

Valdean C. Lembke (1970) studied this question.

synapsesocial.com/papers/69ba43694e9516ffd37a4930https://doi.org/10.2308/tar-4491736
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1MANAGEMENT'S CHOICE TO PURCHASE OR POOL.1962
  2. 2POOLING THEORY AND PRACTICE IN BUSINESS COMBINATIONS.1962
  3. 3Some Comments on "Dirty Pooling".1968
  4. 4SOME CURRENT PROBLEMS IN ACCOUNTING.1939
  5. 5The Effect of the Separation of Ownership from Control on Accounting Policy Decisions: A Reply.1979