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

双语律师Jason，国内知名法学院民商法专业，擅长翻译有关体育博彩领域的法律文件。