An accounting technique that is used when the parent's influence in the consolidation unit is even greater than that in the purchase method of consolidation.
For instance, the German commercial code HGB requires this method when the investment share lies between 90% and 100% and the purchase was made by an exchange of stock.
The pooling-of-interest method does not deviate from the purchase method when it is employed for the elimination of intercompany payables and receivables, revenue and expense, and profit and loss.
In the consolidation of investments, only capital stock is relevant.
The differential incurred during the elimination of the investment is always cleared against the retained earnings appropriations, without affecting net income.
SAP przykład użycia POOLING-OF-INTERESTS pomoc. Jak działa pooling-of-interests kod programu ABAP. Wykorzystanie kodu Pooling-Of-Interests w programie funtion module SE37. Obsługa funkcji pooling-of-interests w klasie.
Słownik i definicje SAPa na P.
