pooling of interest

pooling of interestの主な意味と例文

意味	持分プーリング a method of accounting for business combinations where the assets and liabilities of the merging companies are combined as if they have been operated as one entity from inception.
例文	The merger was accounted for using pooling of interest. 合併は持分プール法を用いて会計処理された。 Pooling of interest avoids recognizing goodwill. 持分プール法はのれんを認識するのを避ける。

意味	an accounting method used in the merging of companies; the balance sheets are added together item by item; this method is tax-free 企業の合併で用いられる会計手法；貸借対照表の項目ごとに合算される；この方法は非課税である
上位語	accounting会計 accounting system会計システム method of accounting会計方法