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Pooling regards to putting together and aggregation of capital, objects and human resources. Similarly manpower pooling is the assembly of human labor/resources towards an objective.
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Pooling and Servicing Agreement.
Talent pooling: It is a term used by recruitment executives. Pooling (gathering) candidates which fit the requirement of the organisation is called as talent pooling. Every position/vacency has requirement of a particular skill set, the process of finding that skillset using various channels of recruitment like- job portals, database of candidates,college campus recruitment, internal referrals, networking skills etc is called talent pooling. Once the recruiter has good number of candidates which fit the requirement he then calls them for an interview and screens.These pool of candidates help him for future requirements as well.
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1. In case of Pooling Accounting new balance sheet of the combined company is created whereas in case of Purchase Accounting no new balance sheet is prepared. Thepurchasing company adds the assets of the acquired company to its balance sheetusing a fair market value.2. In case of Pooling Accounting it is basically the merging of two companies whereas incase of Purchase Accounting the acquired company is known as investment.3. In case of Pooling Accounting 'who is buying whom' is not clearly stated whereas incase of Purchase Accounting 'who is buying whom' is clearly stated.4. In case of Pooling Accounting it didnot record the price the acquiring company has topay for the acquisition whereas in case of Purchase Accounting it is valued using thefair market value.Answer by,Mr. Shabbir Alam
ItemPURCHASE METHODPOOLING OF INTERESTS METHODBook ValueTypically higher than pooling method.Typically lower than purchase method, as no goodwill asset is created.Earnings TrendTypically lower than the pooling method because pre-acquisition income statements are not combined.Typically higher than purchase method because income statements are combined retroactively.Sales TrendTypically distorts growth perception of the acquiring company, as much of its sales growth can be attributed to the acquisition.Typically more accurate than the purchase method, as income statements are combined retroactively.Earnings Per ShareTypically lower than the pooling method.Typically higher than the purchase method, as the income statement is combined for the entire reporting period, rather than as of the acquisition date.ROA & ROETypically lower.Typically higher.
What is the type of purchase method? And I want to know about what different between purchase method and pooling method?installment plans: People began to buy expensive goods using installment plan credit during the 1920s.
is the accounting method, where balance sheet of daughter in book value is assumed with the mother
I would like to know how accounting journal entries would differ on acquisition in compliance with IAS a) under pooling interest method b) under purchase mehod Appreciate this is explained in detailed numbers for acquiree & acquirer.
The Substation which comes power from the power plant know as pooling substation.
pooling resources to buy equipment pooling resources to buy equipment
blood pooling is when the circulation of blood is minimal or non-existant in a part of the body.
Pooling regards to putting together and aggregation of capital, objects and human resources. Similarly manpower pooling is the assembly of human labor/resources towards an objective.
Long periods of reclining can cause pooling of blood in dependent areas. Vasovagal reactions also cause pooling of blood.
blood pooling is when the circulation of blood is minimal or non-existant in a part of the body.