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

法律翻译Scott，毕业于新加坡知名法学院，专注翻译各类与豪华住宅买卖有关的法律文件。