pooling of interests
Definition 1
Accounting: Item by item addition of the assets and liabilities of acquired or merged firm(s) to the balance sheet of the surviving corporation. In contrast, purchase acquisition method treats the acquisition as an investment, and puts goodwill on the balance sheet of the surviving corporation to reflect a premium (or discount) on the book value of the assets of the merged firms(s).
Definition 2
Management: Unification of ownership interests of two or more firms through exchange of voting shares.
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