FT MarketWatch

Pooling of interests

One method of Accounting for a company Merger, in which the Balance sheets of the two companies are combined line by line without a Tax impact. Only allowed under certain circumstances.

Related Terms: 7 Account, Accounting, Balance, Low, Merger, Owe, Tax
Other Related Pages: Category: Mergers_and_Acquisitions Starting With: P
Additional Related Terms: 52-week low, Account, Accounting, Accounting equation, Account statement, Accrual basis accounting, Adjusted balance method, Allowance for depreciation, Average accounting return, Account aggregation