pooling-of-interests method
- pooling-of-interests method
In the USA, a method of accounting formerly used in business combinations in which the acquiring company had issued voting common stock in exchange for voting common stock of the acquired company. In the pooling-of-interests method, the acquired company's net assets were brought forward at book value, retained earnings and paid-in capital were brought forward, the net income was recognized for the full financial year regardless of the date of acquisition, and the expenses of pooling were immediately charged against earnings. In 2001 the US Financial Accounting Standards Board ruled that the pooling-of-interests method should no longer be permitted.
Accounting dictionary.
2014.
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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 and business terms
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 and business terms
Pooling Of Interests — An accounting method, used in mergers and acquisitions, where the balance sheet items of the two companies are simply added together. The opposite of pooling of interests is the purchase acquisition method. Pooling of interests is the preferable… … Investment dictionary
Метод слияния интересов (POOLING-OF-INTERESTS METHOD) — Метод учета, применяемый для объединенных предприятий, при котором все результаты проведения внутренних операций между компаниями в составе предприятия взаимно исключаются (элиминируются): при подготовке консолидированного баланса сводятся все… … Словарь терминов по управленческому учету
pooling of interests — An accounting method used for *business combinations in cases when an acquiring corporation issues *common stock in exchange for the *acquisition of the common stock of another corporation. The acquired corporation’s *net assets are brought into… … Auditor's dictionary
Pooling (resource management) — Pooling is a resource management term that refers to the grouping together of resources (assets, equipment, effort, etc.) for the purposes of maximizing advantage and/or minimizing risk to the users. The term is used in many disciplines. Finance… … Wikipedia
purchase method — In the USA, a method of accounting for business combinations in which cash and other assets are distributed or liabilities incurred. The purchase method is used if the criteria are not met for the pooling of interests method. With the purchase… … Accounting dictionary
purchase method — In the USA, a method of accounting for business combinations in which cash and other assets are distributed or liabilities incurred. The purchase method is used if the criteria are not met for the pooling of interests method. With the purchase… … Big dictionary of business and management
Метод покупки (PURCHASE METHOD) — Метод учета объединений компаний. При приобретении компании в баланс покупающего предприятия производится добавление активов и обязательств этой компании. Добавляемые активы и обязательства оцениваются по их текущей стоимости. Если цена закупки… … Словарь терминов по управленческому учету
Goodwill (accounting) — Goodwill is an accounting term used to reflect the portion of the book value of a business entity not directly attributable to its assets and liabilities; it normally arises only in case of an acquisition. It reflects the ability of the entity to … Wikipedia
