Background Note | HBS Case Collection | February 2008 (Revised November 2010)

Accounting for Business Combinations: Acquisition Method

by David F. Hawkins and F. Asis Martinez Jerez


A technical note reviewing business combinations and Goodwill accounting under the Statement of Financial Accounting Standards, No. 141R.

Keywords: Goodwill Accounting; Mergers and Acquisitions; Standards;


Hawkins, David F., and F. Asis Martinez Jerez. "Accounting for Business Combinations: Acquisition Method." Harvard Business School Background Note 108-067, February 2008. (Revised November 2010.)