Accounting Consequences. For financial reporting purposes, the Merger is intended to be accounted for as a purchase.
Appears in 10 contracts
Samples: Agreement and Plan of Merger and Reorganization (Lycos Inc), Agreement and Plan of Merger and Reorganization (Meridian Data Inc), Agreement and Plan of Merger and Reorganization (Quantum Corp /De/)
Accounting Consequences. For financial reporting accounting purposes, the Merger is intended to be accounted for treated as a purchase.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Clarent Corp/Ca), Agreement and Plan of Merger and Reorganization (Act Networks Inc)
Accounting Consequences. For financial reporting purposes, the Merger is intended to be accounted for as a "purchase." 1.14.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Rf Micro Devices Inc)
