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.


Follow this link for all the terms related to interest.

 Embedded terms in definition
Book value
Market value
Purchase method
 Related Terms
 Best interests of creditors test

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