pooling of interests
- *business combinations in cases when an acquiring corporation issues *common stock in exchange for the *acquisition of the common stock of another corporation. The acquired corporation’s *net assets are brought into consolidated accounts at *book value, and *net income is consolidated for an entire *fiscal year, irrespective of the date of the acquisition. *Generally Accepted Accounting Principles set strict criteria for the use of pooling of interests accounting.
Auditor's dictionary. 2014.
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pooling of interests — pooling of interests, a combining of business interests, often for a limited time, to achieve a commercial advantage, but with each party remaining an independent financial interest … Useful english dictionary
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. The merging entities… … Financial and business terms
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. The merging entities… … Financial and business terms
Pooling Of Interests — An accounting method, used in mergers and acquisitions, where the balance sheet items of the two companies are simply added together. The opposite of pooling of interests is the purchase acquisition method. Pooling of interests is the preferable… … Investment dictionary
pooling-of-interests method — In the USA, a method of accounting formerly used in business combinations in which the acquiring company had issued voting common stock in exchange for voting common stock of the acquired company. In the pooling of interests method, the acquired… … Accounting dictionary
Pooling-of-Interests-Methode — Interessenzusammenführungsmethode, Merger Accounting; eine der beiden international verbreiteten Methoden der ⇡ Kapitalkonsolidierung zur bilanziellen Abbildung von Unternehmenszusammenschlüssen im Konzernabschluss. Sie bildet in Ausnahmefällen… … Lexikon der Economics
Метод слияния интересов (POOLING-OF-INTERESTS METHOD) — Метод учета, применяемый для объединенных предприятий, при котором все результаты проведения внутренних операций между компаниями в составе предприятия взаимно исключаются (элиминируются): при подготовке консолидированного баланса сводятся все… … Словарь терминов по управленческому учету
Pooling (resource management) — Pooling is a resource management term that refers to the grouping together of resources (assets, equipment, effort, etc.) for the purposes of maximizing advantage and/or minimizing risk to the users. The term is used in many disciplines. Finance… … Wikipedia
pooling — pool pool 2 verb [transitive] to combine your money, ideas, skills etc with those of other people so that you can all use them: • Meetings enable people topool ideas. • More and more firms are pooling their resources and going into joint ventures … Financial and business terms
Merger Accounting — ⇡ Pooling of Interests Methode … Lexikon der Economics