Sentence examples for pooling accounting from inspiring English sources

That sugars the pill for Mr Warner and ensures the transaction gets favourable "pooling" accounting treatment.

By using what is known as pooling accounting, he said, "we could avoid basically an $800 million to $900 million write-off of amortization of good will," increasing profit earnings by 40 to 50 cents a share a year.

In prior times, the exercise of the option and issuance of such a significant amount of shares meant that a subsequent bidder could only use purchase accounting in their acquisition, not pooling accounting.

But because the company used pooling accounting, in which the balance sheets of the two companies were simply added together, Conseco did not have to show most of that cost on its financial statements and therefore would not have to report the loss.

It would still prohibit use of the pooling accounting method in takeovers.

It first arose as a form of termination fee that also functioned to kill pooling accounting.

There might be a pick-up later this year because the Financial Accounting Standards Board wants to scrap "pooled" accounting by the beginning of next year.

In a course on mergers and acquisitions, for example, students are expected to use game theory to analyze why Robert Allen of AT&T used pooled accounting methods in acquiring NCR.

The Investment Management business provides investment products and retirement solutions through a broad range of traditional and alternative asset classes, geographies and styles, in separate accounts, pooled accounts, annuity portfolios and mutual funds.

Thus, if we maximize the role of substitution, it accounts for about 60% of the trials, and pooling accounts for the remaining 40%.

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