Pooling of interests
An accounting method for reporting acquisitions accomplished through the use of equity. The combined assets of the merged entity are consolidated using book value, as opposed to the purchase method, which uses market value.
pooling of interests
accounting method used prior to June 30, 2001 in the combining or merging of companies following an acquisition, whereby the balance sheets (assets and liabilities) of the two companies were simply added together, item by item.
Pooling of interests
Definition: [crh] An accounting method for reporting acquisitions accomplished through the use of equity. The combined Definition: EF="/?
pooling of interests: An accounting method used in the combining of companies simply by adding them together item by item, resulting in a tax-free transaction.
pooling of interests One method of accounting for a firm merger, in which the balance sheets of the... population A group of individuals or items that share one or more characteristics from which data can be gathered and analyzed.
Combination of two or more companies, either through a pooling of interests, where the accounts are combined; a purchase, where the amount paid over and above the acquired company's book value is carried on the books of the purchaser as goodwill; ...
The surplus acquired when a company is purchased in a pooling of interests combination, i.e. the net worth not considered to be capital stock.
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Acquired Surplus definition :
The surplus acquired when a company is purchased in a pooling of interests combination, i.e. the net worth not considered to be capital stock.
FTSE 100, S&P 500 All In One ...
ACQUIRED SURPLUS - The surplus acquired when a company is purchased in a pooling of interests combinati...
ACQUIREE - A firm that is being acquired.
Under the PURCHASE METHOD OF ACCOUNTING, one entity is deemed to acquire another and there is a new basis of accounting for the ASSETS and LIABILITIES of the acquired company. In a POOLING OF INTERESTS, ...
Merger. When two companies become one through the pooling of interests and assets as well as the combination of corporate governance, management and shareholders.
the original principal balance with the result expressed as a decimal. Pool factors are published monthly by the Bond Buyer newspaper for Ginnie Mae, Fannie Mae, and Freddie Mac (Federal Home Loan Mortgage Corporation) MBSs.
Pooling of interests ...
 See also: Acquisitions, Expense, Banks, Funding, Values
  
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