Under Canadian GAAP, the business combination was accounted for using the pooling-of-interest method.
From the foxbusiness.com
The FASB rules affect acquisitions that were made using purchase accounting, but they don't affect pooling of interest acquisitions.
From the businessweek.com
As a member of the current Mt. Prospect Park District board we have always thought sharing and pooling resources was not only in our best interest, but in the best interest of the residents too.
From the dailyherald.com
First, the pooling of public debt in the 17 member states would raise the interest rates paid by the most creditworthy while lowering them in countries with weaker fiscal positions.