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 Glossary   >   P   >   "Pooling of interests" Definition   

        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


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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 results are combined as though the two entities have always been a single entity.


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.