Pooling of Interests financial definition of Pooling of Interests. Pooling of Interests finance term by the Free Online 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 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	The transaction is being accounted for as a tax-free pooling of interests. Activision Pays $12m for Fellow Games Developer Neversoft by Computergram International FASB unanimously voted that day to eliminate pooling of interests as an acceptable method of accounting for business combinations. FASB rules out pooling of interests by Journal of Accountancy The acquisition, which will be accounted for as a pooling of interests, is contingent upon the customary regulatory review and approval by Inbrand shareholders. Tyco to acquire Inbrand by Nonwovens Industry	Politica monetaria expansiva 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 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 Quota Waiting List Pooled Real Estate Fund Pooled Separate Account pooled serum 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

Mentioned in

References in periodicals archive

Financial browser

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Acquired surplus
Downstream Merger
GMC
Guaranteed Mortgage Certificate
Guaranteed Mortgage Certificates
oil and gas lease
Purchase Acquisition
Purchase Method

The transaction is being accounted for as a tax-free pooling of interests.

Activision Pays $12m for Fellow Games Developer Neversoft by Computergram International

FASB unanimously voted that day to eliminate pooling of interests as an acceptable method of accounting for business combinations.

FASB rules out pooling of interests by Journal of Accountancy

The acquisition, which will be accounted for as a pooling of interests, is contingent upon the customary regulatory review and approval by Inbrand shareholders.

Tyco to acquire Inbrand by Nonwovens Industry

Politica monetaria expansiva

Political Risk

Political Risk Insurance