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1492 terms

Glossary

Every term is defined twice: once the way a filing would put it, and once the way somebody would explain it to you across a table. The second one is usually the one that sticks.

Showing 1 term

Pooling of interests

Accounting
Also called: Pooling of interests method

The method used for a common-control combination: assets and liabilities carried across at existing book values, with the difference taken to a capital reserve.

In plain terms

No goodwill arises, which is the fingerprint. A capital reserve moving instead of goodwill appearing tells you a group reshuffle happened rather than a purchase.

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Indian stock market glossary · Market Vidyalaya