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Term of the Day
pooling of interests
acquired surplus
purchase acquisition
Definition
One method of
accounting
for a
company
merger
, in which the
balance sheets
of the two
companies
are combined line by line without a
tax
impact. Only allowed under certain circumstances.
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Popular 'Accounting' Terms
current ratio
equity
working capital
asset
EBITDA
revenue
net income
negotiable
net profit
net worth
Related Terms
purchase acquisition
acquired surplus
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