How Is Accounting for a Pooling of Interests Different from a Purchase

question 39

Multiple Choice

How is accounting for a pooling of interests different from a purchase when business entities combine?

• A)Assets and liabilities are not revalued when the pooling of interests is used.
• B)Goodwill arises only when the pooling of interests method is used for business combinations.
• C)Pooling of interests is used for international consolidations but never for domestic consolidations.
• D)The purchase method is used only when less than 100% of an entity's voting shares are acquired.

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Definitions:

Aggregate Demand

The gross requirement for products and services within an economy, priced at an overall level over a certain timeframe.

AD4 to AD5

No specific universally recognized definition; possibly refers to a shift or movement from one aggregate demand curve (AD4) to another (AD5) in economics.

Equilibrium GDP

is the level of Gross Domestic Product where aggregate supply equals aggregate demand in an economy.

Aggregate Supply Curve

The relationship between the total quantity of goods and services that firms are willing to produce and sell at different price levels in an economy.