TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

FAIR VALUE POOLING METHOD [1 record]

Record 1 2010-11-05

English

Subject field(s)
  • Financial Accounting
DEF

A method of accounting for a business combination that views the resulting organization as a new entity and records net assets at fair values on the date of the combination.

French

Domaine(s)
  • Comptabilité générale
DEF

Méthode de comptabilisation des regroupements d'entreprises qui consiste à considérer la société issue du regroupement comme une nouvelle entité dans laquelle les éléments de l'actif et du passif des entreprises se regroupant sont comptabilisés à leur juste valeur au jour du regroupement.

OBS

Cette méthode n'est généralement pas en usage.

Spanish

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