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 results are combined as though the two entities have always been a single entity.
Found on
http://www.duke.edu/~charvey/Classes/wpg/bfglosp.htm
One of two ways to do the accounting for a U.S. firm after a merger. The alternative is purchase accounting. A pooling of interests is the method usually taken for all-stock deals. Contexts: accounting
Found on
http://www.econterms.com/glossary.cgi?query=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 results are combined as though the two entities have always been a single entity.
Found on
http://www.encyclo.co.uk/local/20047
An accounting method for reporting acquisitions accomplished through the use of equity. The combined
Found on
http://www.encyclo.co.uk/local/22402
No exact match found.
