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Which of the Following Is Not One of the Criteria

Question 57

Multiple Choice

Which of the following is not one of the criteria for a pooling of interests recording on the balance sheet?


A) none of the companies can be identified as an acquirer
B) the combination is effected in a single transaction
C) 95% of the acquired firm's shareholders must agree to the merger
D) one company can own no more than 55 percent of the new company

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