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금융 및 시장 · 2011. 8. 1.1 분 읽기
Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations
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요약
This document contains final regulations relating to the methods of accounting, including the inventory methods, to be used by corporations that acquire the assets of other corporations in certain corporate reorganizations and tax-free liquidations. These regulations clarify and simplify the rules regarding the accounting methods to be used following these reorganizations and liquidations.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →