POOLING OF INTEREST METHOD Definition

Bookmark and Share

POOLING OF INTEREST METHOD is 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. See POOLING-OF-INTERESTS.

Learn new Accounting Terms

BEARER BOND is a fixed income security that does not have the owner's name registered on it. This type of instrument is now generally available only with maturities of one year or less because of changes in federal law.

ATP is an acronym for After Tax Profit, Accredited Tax Preparer, and possibly more.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.