H.F. Ahmanson & Co. has escalated its battle for Great Western Financial Corp. with a new filing designed to plant doubts about its rival's accounting plans.

The Irwindale, Calif., thrift, which made a hostile bid for Great Western on Feb. 18, wants Great Western's planned merger with Washington Mutual Inc. halted on the grounds that it cannot be accounted for as a pooling of interests as the would-be partners intend.

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