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 Protective Covenant:
- Examples A part of an indenture or loan agreement that limits certain actions a company may take during the term of the loan to protect the lender's interests pooling of interests definition.
- Definition Participating Buyer/Seller:
- Examples Used for listed equity securities. (1) Customer willing to buy/sell in line with market. (2) Buyer/seller who goes along with another buyer/seller in a percentage order pooling of interests explain.
- Definition Planned Capital Expenditure Program:
- Examples Budgeted or projected outlays for major expenditures on permanent or fixed assets as outlined in the corporate financial plan pooling of interests what is.
- Definition Public Utility Holding Company Act Of 1935:
- Examples intended to eliminate many holding company abuses by reorganizing the financial structures of holding companies in the gas and electric utility industries and regulating their debt and dividend pooling of interests meaning.
- Definition Pennant:
- Examples A chart pattern resembling a pointed flag, with the point facing to the right, which shows a diminishing variance of price pooling of interests abbreviation.
