Describe the potential differences between account ing for a merger using the purchase rules as prescribed by the FASB in SEAS Nos. 141 and 142, the former purchase rules (with goodwill amortization), and the pooling of interests method. Assume that the cost of the acquisition exceeds the fair value of the identifiable net assets of the acquired firm and that the fair value of the identifiable net assets exceeds their precombination book value. LO4