Definition of Pooling of interest
1. Noun. An accounting method used in the merging of companies; the balance sheets are added together item by item; this method is tax-free.
Pooling Of Interest Pictures
Click the following link to bring up a new window with an automated collection of images related to the term: Pooling Of Interest Images
Lexicographical Neighbors of Pooling Of Interest
Literary usage of Pooling of interest
Below you will find example usage of this term as found in modern and/or classical literature:
1. Interstate Banking: Benefits & Risks of Removing Regulatory Restrictions by DIANE Publishing Company (1995)
"In pooling-of-interest transactions, the balance sheets (ie, ... In addition, when a merger is structured so that the pooling-of-interest method of ..."
2. OECD Economics Glossary: English-French = Glossaire de L'économie de L'OCDE by Oecd (2006)
"... dispersion des moyennes des divers échantillons de cette population] [STA] pooling of interest mise en commun d'intérêts ; groupement d'intérêts communs ..."
3. Cyclopedia of Law by Charles Erehart Chadman (1912)
"... upheld and such a combination or pooling of interest between competing roads prevented. Other trade combinations which restrain trade and competition, ..."
4. History of American Shipping: Its Prestige, Decline, and Prospect by Charles Stephen Hill (1883)
"No condition influencing our shipping or rendering more damage to other industries mutually can be cited, than the pooling of interest in Great Britain by ..."
5. The Congo Independent State: A Report on a Voyage of Enquiry (1906)
"... originally introduced, but quickly led to a pooling of interest amongst the various competitors, and the consequent development of a complete monopoly. ..."
6. Christian Internationalism by William Pierson Merrill (1918)
"There is a pooling of interest, and a complete interchange of need and resources, in our shipping, our armed forces, our varied supplies. ..."
7. Performance Profiles of Major Energy Producers (1993) by DIANE Publishing Company (1995)
"Corporate Acquisitions Under FRS reporting rules, no acquisitions are accounted for under the pooling of interest method. This is because, under the pooling ..."