Definitions
There is 1 meaning of the phrase
Pooling Of Interest.
Pooling Of Interest - as a noun
An accounting method used in the merging of companies; the balance sheets are added together item by item; this method is tax-free
Example Sentences
"The pooling of interest method is a popular accounting technique used in mergers and acquisitions."
"Under the pooling of interest accounting, the financial statements of the two companies are combined."
"The pooling of interest method allows for the consolidation of balance sheets and income statements."
"The pooling of interest approach requires that the combining companies have similar fiscal years."
"In a pooling of interest transaction, the historical costs of the merging companies are used."
