Accounting Consequences. It is intended by the parties hereto that the Merger shall be accounted for as a purchase, not a pooling of interests.
Appears in 4 contracts
Samples: Agreement and Plan of Merger and Reorganization (Leukosite Inc), Agreement and Plan of Merger and Reorganization (Leukosite Inc), Agreement and Plan of Merger and Reorganization (Leukosite Inc)
Accounting Consequences. It is intended by the parties hereto that the Merger shall be accounted treated for accounting purposes as a purchase, not a pooling of interestspurchase transaction.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Aspect Telecommunications Corp)