uniting of interests

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• Pooling of interests — An accounting method for reporting acquisitions accomplished through the use of equity. The combined assets of the merged entity are consolidated using book value, as opposed to the purchase method, which uses market value. The merging entities… …   Financial and business terms

• pooling of interests — An accounting method for reporting acquisitions accomplished through the use of equity. The combined assets of the merged entity are consolidated using book value, as opposed to the purchase method, which uses market value. The merging entities… …   Financial and business terms

• Объединение долей — (UNITING OF INTERESTS) Объединение компаний, при котором акционеры объединяющихся компаний осуществляют общий контроль над их едиными чистыми активами и операциями для достижения продолжительного взаимного распределения рисков и выгод,… …   Финансы и биржа: словарь терминов

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• United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …   Universalium

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