FSA: pooling method liability, method, equity, higher

ShooterMcCFA

when use pooling method, does both Asset and liability higher at historical cost ? so the equity is lower? Thanks.

islandgyrl

When using pooling of interest, you’ll get the lowest equity compared to all Equity, Prop Cons, and Cons method. It is always based on historical values. (A and L at cost too)
Hope this helps.

kamara5

and no goodwill