UK and U.S. firms enter into a merger agreement. Management must decide whether the merging companies must be resident in the UK and accounts for fusion, as the union of interest, or the United States and account for the merger as a purchase. Rewritten version of the previous case. "Hide
by David F. Hawkins Source: Harvard Business School 7 pages. Publication Date: October 16, 2001. Prod. #: 102032-PDF-ENG