Pooling Of Interests

Financial Definition of Pooling Of Interests

Meaning of 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.

Related Entries of Pooling Of Interests in the Encyclopedia of Law Project

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Pooling Of Interests in Historical Law

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