Publications
Publications
- June 1995
- HBS Case Collection
AT&T's Acquisition of NCR
Abstract
Dennis R. Beresford, Chairman of the FASB, reflects on the AT&T and NCR merger and AT&T's desire to qualify the transaction for pooling of interest treatment, an accounting method allowing companies to record assets acquired in business combinations at historical cost rather than at fair value required by purchase accounting.
Keywords
Citation
Barth, Mary E., and Dale Coxe. "AT&T's Acquisition of NCR." Harvard Business School Case 195-239, June 1995.