pooling of interests

pooling of interests. A method of accounting used in mergers, whereby the acquired company’s assets are recorded on the acquiring company’s books at their cost when originally acquired. • No goodwill account is created under the pooling method.

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词条贡献者

资深译员Grace，毕业于一所培养最顶级翻译人才的语言学院，擅长翻译各类与商业诉讼及争议相关的法律文件。