pooling of interest

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Definitions from WordNet

Noun pooling of interest has 1 sense

pooling of interest - an accounting method used in the merging of companies; the balance sheets are added together item by item; this method is tax-free
--₁ is a kind of accounting, accounting system, method of accounting

Definitions from the Web

Pooling of Interest

Noun: Pooling of Interest refers to a method of accounting used when two companies merge or combine their financial statements. This method records the transaction as if it were a pooling of the two companies' interests from the beginning.

Example Sentence: The pooling of interest accounting method allowed the two companies to combine their financial statements seamlessly.

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