Pooling of Interest is used to account for the acquisition of another company when the acquiring company exchanges its voting COMMON STOCK for the voting common stock of the acquired company when certain criteria are met.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). pooling of interest. Retrieved September 25, 2026, from http://smartdefine.org/pooling_of_interest/definitions/1160738 |
| Chicago | Barry Goldsmith. 2010. "pooling of interest" http://smartdefine.org/pooling_of_interest/definitions/1160738 (accessed September 25, 2026). |
| Harvard | Barry Goldsmith 2010, pooling of interest, Smart Define, viewed 25 September, 2026, <http://smartdefine.org/pooling_of_interest/definitions/1160738>. |
| MLA | Barry Goldsmith. "pooling of interest" 21 October 2010. Web. 25 September 2026. <http://smartdefine.org/pooling_of_interest/definitions/1160738> |