Pooling of Interests

Abstract: This 23 page paper considers the use of pooling of interests, including the criteria for pooling, why it is scheduled to be phased out, and the abuses of pooling, as well as the views of its use in other countries. This paper integrates some specific examples, including mergers with AT&T, that provide a means of understanding the issues surrounding pooling of interests. Bibliography lists 15 sources.

Filename: MHpoolin.wps

Pages: 23

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Catagory: Money & Banking / Corporate Finance

Subcatagory: Accounting & Personal Finance

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