Pooling of Interests
(redirected from Pooling-of-Interests Accounting)

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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.

Pooling of Interests

A way to record a merger or acquisition where the assets and liabilities are added together and netted. The pooling of interests method does not create good will and therefore results in higher earnings for newly merged or acquired entity. The pooling of interest method contrasts with the purchase acquisition method.

pooling of interests

An accounting method for combining unchanged the assets, liabilities, and owners' equity of two firms after a merger or combination. Before being discontinued in 2001, pooling was a preferred method of accounting for mergers because it generally produced the highest earnings calculations for the surviving company. Compare purchase method.

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Acquired surplus Downstream Merger GMC Guaranteed Mortgage Certificate Guaranteed Mortgage Certificates oil and gas lease Purchase Acquisition Purchase Method			PepsiCo said the Securities and Exchange Commission agreed that the repurchases would not violate the terms of the pooling-of-interests accounting the company has used for its merger with The Quaker Oats Company. PepsiCo Announces $5 Billion Share Repurchase Program; SEC Confirms ... by PR Newswire Also, 82 percent of the respondents indicated that the elimination of pooling-of-interests accounting will not impact their overall M&A activity, but that the new standards add complexity to structuring deals and the valuation of intangible assets. New M&A accounting rules not widely understood. (Financial Reporting) by Heffes, Ellen M. / Financial Executive The United States stands alone as perhaps the last country in the world to still permit pooling-of-interests accounting. FASB to address pooling of interests by Journal of Accountancy			Political Risk Political Risk Insurance Political Union Political Violence Politique du credit Poliza de seguro Polizza a blocchi Polizza di carico Polizza fiduciaria Poll Tax pollution control bond Pollution Haven Pollution Haven Hypothesis polychlorinated biphenyls Ponto de equilibrio Ponto de retorno Ponto minimo Pony Ponzi scheme pool Pool de hipotecas Pool factor pool financing Pooled Income Fund Pooling of Interests Pooling-of-Interests Accounting Poop Poop and Scoop Por debajo de la tasa del mercado Porcupine Provision Pork Bellies Pork Chop Portability Portability Agreement Portable Alpha Portable Benefits portable mortgage Portafoglio Portafoglio efficiente PORTAL PORTAL Market Portar portfolio Portfolio Allocation By Region Portfolio Asset Allocation Portfolio Beta Portfolio Dedication Portfolio Diversification Portfolio Dressing Portfolio Effect Portfolio Expected Return			pooled serum pooled serum Pooled Serum of Hospitalized Patients pooler pooler pooler pooler pooler Pooler, Georgia Poolesville High School pooling pooling pooling pooling pooling Pooling Administrator Pooling agreement Pooling agreement Pooling agreement Pooling agreements Pooling agreements Pooling agreements Pooling and Servicing Agreement Pooling of Assets Accounting pooling of error pooling of interest Pooling of interests Pooling of Interests Accounting Pooling-of-Assets Accounting Pooling-of-Interests Pooling-of-Interests Accounting poolroom poolrooms pools pools pools pools pools Pools by John Clarkson pools coupon Pools Nederlandse Kulturele Vereniging poolside poolsides POOM POOMA Poomkavu Church, Alleppey, Kerala POOMOD poon Poon (disambiguation) Poon Kam Kai Institute Poon Saan Poon Saan Poona Poona Poona Region Bridge Association Poona, India - Lohegaon Poona Poonac Poonah Poonah Poonah painting poonce

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Pooling of Interests (redirected from Pooling-of-Interests Accounting)

Pooling of Interests
(redirected from Pooling-of-Interests Accounting)