Pooling Of Interests

Dictionary Says

Definition of 'Pooling Of Interests'

An accounting method, used in mergers and acquisitions, where the balance sheet items of the two companies are simply added together.
Investopedia Says

Investopedia explains 'Pooling Of Interests'

The opposite of pooling of interests is the purchase acquisition method. Pooling of interests is the preferable method to use because it doesn't result in the creation of goodwill. This in turn leads to higher reported earnings.

Certain criteria must be met before the pooling of interests method can be used.
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'Pooling Of Interests'

  • A Brief History Of The Mutual Fund

    http://www.investopedia.com/articles/mutualfund/05/MFhistory.asp
    ... The idea of pooling resources and spreading risk using closed-end investments ...
    investments managed by folks who have their shareholders' best interests in mind. ...
  • Series 26 Study Guide - Investment Companies - Investment Company ...

    http://www.investopedia.com/exam-guide/series-26/investment-companies/investment-act-1940.asp
    ... by Congress to protect the investing public's interests in investment ... in diversified,
    professionally managed portfolios of securities by pooling their funds ...
  • CFP Study Guide - Principles of Risk and Insurance - Introduction ...

    http://www.investopedia.com/exam-guide/cfp/principles-of-risk-and-insurance/default.asp
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