One method of accounting for a company merger, in which the balance sheets of the two companies are combined line by line without a tax impact. Only allowed under certain circumstances.
Related information about pooling of interests:
- Pooling Of Interests Definition | Investopedia
An accounting method, used in mergers and acquisitions, where the balance sheet items of the two companies are simply added together.
- Pooling of Interests - Financial Dictionary - The Free Dictionary
An accounting method for reporting acquisitions accomplished through the use of equity. The combined assets of the merged entity are consolidated using book ...
- FASB Reconfirms Its Plans to Eliminate Pooling-of-Interests Method ...
Jan 24, 2001 ... FASB Reconfirms Its Plans to Eliminate Pooling-of-Interests Method of Accounting. Norwalk, CT, January 24, 2001—In continuing its ...
- Pooling Of Interests: Definition from Answers.com
accounting method used prior to June 30, 2001 in the combining or merging of companies following an acquisition, whereby the balance sheets (assets and.
- R.I.P. – The Pooling of Interests Method of Accounting | CB&H Not ...
The pooling of interests method of accounting will go to its final resting place after December 15, 2009. The Financial Accounting Standards Board (FASB) ...
- What is pooling of interests? - BusinessDictionary.com
Definition of pooling of interests: Accounting: Item by item addition of the assets and liabilities of acquired or merged firm(s) to the balance sheet of the surviving ...
- What is pooling of interests? - InvestorWords.com
Definition of pooling of interests: One method of accounting for a company merger, in which the balance sheets of the two companies are combined line by line ...
- POOLING-OF-INTERESTS DEFINITION
POOLING-OF-INTERESTS, in the US, is the method of accounting used in a business combination in which the acquiring company has issued voting common ...