Accounting Treatment. For accounting purposes, the Merger is intended to be treated as a "pooling of interests."
Appears in 22 contracts
Samples: Option Agreement (Blastgard International Inc), Agreement and Plan of Merger and Reorganization (Siebel Systems Inc), Shareholder Agreement (Boole & Babbage Inc)
Accounting Treatment. For accounting purposes, the Merger is intended to be treated as a "pooling of interests."" 1.15
Appears in 1 contract
Samples: Shareholder Agreement (Caere Corp)
Accounting Treatment. For accounting purposes, the Merger is intended to be treated as a "pooling of interests" under Opinion No. 16 of the Accounting Principles Board."
Appears in 1 contract
Samples: Agreement and Plan of Merger And (Rogue Wave Software Inc /Or/)
Accounting Treatment. For accounting purposes, the Merger is intended to be treated as a "pooling of interests" in accordance with APB Opinion No. 16."
Appears in 1 contract
Samples: Agreement and Plan of Merger And (Metron Technology N V)
Accounting Treatment. For accounting purposes, the Merger is Mergers are intended to be treated as a "pooling of interests."
Appears in 1 contract
Samples: Affiliate Agreement (Ebay Inc)
