Meaning 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
More terms such as Pooling of interests in Dictionary P.
- Definition Pac-Man Strategy:
- Examples Takeover defense strategy in which the prospective acquiree retaliates against the acquirer's tender offer by launching its own tender offer for the other firm pooling of interests definition.
- Definition Pool Factor:
- Examples principal balance divided by the original principal balance with the result expressed as a decimal. Pool factors are published monthly by the Bond Buyer newspaper for Ginnie Mae, Fannie Mae, and pooling of interests explain.
- Definition Personal Tax View (Of Capital Structure):
- Examples The argument that the difference in personal tax rates between income from debt and income from equity eliminates the disadvantage of the double taxation (corporate and personal) of income from equity pooling of interests what is.
- Definition Probability Density Function:
- Examples The function that describes the change of certain realizations for a continuous random variable pooling of interests meaning.
- Definition P:
- Examples Fifth letter of Nasdaq stock symbol specifying issue is the company's first class of preferred shares pooling of interests abbreviation.
