Pooling of Interests

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August 25, 2024 3 min read Definitions

Acquisition: One Company Taking Over Controlling Interest in Another Company

Finance Business Acquisition Takeover Merger Pooling of Interests Corporate Strategy

An acquisition is a corporate action in which a company buys most, if not all, of another company’s ownership stakes to assume control of it. This process is also termed a takeover.

August 25, 2024 4 min read Definitions

Pooling of Interests: Combining Financial Statements in Mergers

Accounting Finance Mergers and Acquisitions Pooling of Interests Accounting Methods Mergers Financial Statements Historical Accounting Practices

The Pooling of Interests method is a historical accounting practice for mergers where the balance sheets of the two companies are combined without revaluing the assets and liabilities.