term interests pooling help what is
Meaning of pooling of interests. What is it: influence in the consolidation unit is even greater.

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Definition pooling of interests

POOLING OF INTERESTS title: pooling of interests (EC-CS) (SAP Library - Glossary)
POOLING OF INTERESTS category: Consolidation (EC-CS)
POOLING OF INTERESTS explained:

An accounting technique that is used when the parent's influence in the consolidation unit is even greater than that in the purchase method of consolidation.

For instance, the German commercial code HGB requires this method when the investment share lies between 90% and 100% and the purchase was made by an exchange of stock.

The pooling-of-interest method does not deviate from the purchase method when it is employed for the elimination of intercompany payables and receivables, revenue and expense, and profit and loss.

In the consolidation of investments, only capital stock is relevant.

The differential incurred during the elimination of the investment is always cleared against the retained earnings appropriations, without affecting net income.

More terms such as pooling of interests in Dictionary P.

Manual Pipeline (CRM-ANA):
Help that displays potential sales revenue by providing an overview of the current and future sales situation. Pipelines can be used to track quantities of sales, compare expected and actual values, or as pooling of interests definition.
Manual Product Family (MDM):
Help records that are related by one or more common fields and/or attributes having the same value. A product family may also have additional fields of family data, such as an image, logo, paragraph of pooling of interests explain.
Manual Planning-Related Minimum Interval:
Help between two activities of different operations of an order, that is greater than the process-related minimum interval. For technical planning reasons, the interval between two activities must not pooling of interests what is.
Manual Predefined Example Portal:
Help An example portal with predefined business content. The predefined example portals focus on groups of users such as managers, and can be adapted to the specific application pooling of interests meaning.
Manual Proportionate Consolidation:
Help technique of consolidation of investments. Proportional consolidation is used for the treatment of investments in joint venture companies. The reported financial data of proportionally consolidated pooling of interests abbreviation.
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