Accounting Treatment of Global Mergers:

A good article on Cross Border Mergers and Acquisitions, written by Sidney Finkelstein, a professor of management of the Tuck School of Business of Dartmouth University.

http://mba.tuck.dartmouth.edu/pages/faculty/syd.finkelstein/articles/Cross_Border.pdf

While the article looks like it was written in 1999, the idea that (a) the growth in cross border M&A due to companies following their customers who are also becoming global customer, (b) deregulation, (c) privatization and (d) corporate restructuring is very true to date. Nine years after, we can add the dollar devaluation, the strength of the EU and the increasing ease of doing cross border M&A as additional factors.

Most other countries do not allow the pooling of interest method, could this have had some impact on the financial board to recommend the purchase method? Discuss this question in not less than 300 words!