1.   Control is formalized for accounting purposes as performance reports which provide feedback by comparing results with plans and by highlighting variances.

2.   But for accounting purposes it has to come back.

3.   But it says the talks have ended because it was determined that a merger could not be accomplished through a pooling of interests for accounting purposes.

4.   Even in a merger of equals, one company, for accounting purposes, must be the buyer.

5.   Japanese accounting practices encourage institutional investors to sell stocks to realize an actual profit for accounting purposes.

6.   The companies will be run separately, although they will be consolidated for accounting purposes.

7.   The merger is structured as a pooling-of-interests for accounting purposes.

8.   The purchase will be treated as a pooling of interest for accounting purposes.

9.   The strike impact was not considered a special item for accounting purposes.

10.   The transaction is intended to be treated as a recapitalization for accounting purposes, Texas Pacific Group said.