pool

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Related to pooling: polling, spooling, Car pooling

pool

noun alliance, amalgamation, bank, cartel, collaboration, collective, collectivism, combination, combination of funds, combine, common fund, common ownership, community of possession, confederacy, consolidation, consortium, cooperation, cosharing, federation, joint concern, joint ownership, joint possession, league, mutual ownership, partnership, syndicate, trust, unification, union
Associated concepts: insolvency pool, involuntary market pool, mortgage pool, stock pool

pool

verb affiliate with, ally, amalgamate, associate, band together, blend, collaborate, combine, confederate, conjoin, connect, consolidate, coordinate, enter into parttership with, federate, involve together, league, merge, mix, share, unify, unite
Associated concepts: pooling of assets

POOL. A small lake of standing water.
2. By the grant of a pool, it is said, both the land and water will pass. Co. Litt. 5. Vide Stagnum; Water. Undoubtedly the right to fish, and probably the right to use hydraulic works, will be acquired by such grant. 2 N. Hamps. Rep. 259; An on Wat. Courses, 47; Plowd. 161; Vaugh. 103; Bac. Ab. Grants, H 3; Com. Dig. Grant, E 5; 5 Cowen, 216; Cro. Jac. 150; 1 Lev. 44; Co. Litt. 5.

References in periodicals archive ?

It introduces the "linkage" concept, which means a taxpayer's LIFO method will not clearly reflect income without a link between the scope of the LIFO election and the LIFO pooling method.

TAM links scope of LIFO election to LIFO pooling method

In the short run, however, acquiring companies who relied heavily on pooling will see significant changes in financial ratios as they switch to the purchase method.

The M&A Game Changes

* Unlike other exchange transactions, the pooling of interests method does not record fair values of the items exchanged;

FASB's Politically Motivated (?) Move

This is not permitted if the company applies pooling accounting.

Everyone out of the pool

Index-based pooling overcomes these weaknesses by using a catastrophe index instead of individual company losses.

Banding Together

The concept of separating purchased and produced goods for LIFO pooling purposes is based on differences in the costing configuration, which might distort income.

Service scrutinizes inventory

They argue that eliminating the pooling method for those transactions is not conceptually correct, and that both methods should be preserved because each produces accounting results that appropriately reflect key differences in the ownership, structure and strategic intent of the combined entity.

Controversy Delays Rule on Pooling Yet Again

The Visio deal would have been made whether or not the pooling method was available, he said, showing little concern over the effect of goodwill charges on Microsoft's earnings.

Special report: the battle over pooling of interests

However, a benefit may result from pooling changes.

The "simplified" IPIC method

Robert Willens, a CPA with Lehman Brothers, said FASB's elimination of the pooling-of-interests method will increase the number and pacing of pooling transactions between now and the time the change goes into effect.

FASB rules out pooling of interests

"The use of pooling of interests is very important in some mergers," said Crooch, "and I have even had clients tell me, `If we can't account for this merger as a pooling of interests, we're not going to do it at all.'"

FASB to address pooling of interests

Absent also was the notion a true pooling could hardly occur without a continuity of management or complementary lines of business.

APB 16: time to reconsider; acquisitions disguised as poolings can lead to misleading improvements in earnings

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