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Microcap & Penny Stocks : DCI Telecommunications - DCTC Today
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To: James Harold Alton who wrote (15960)5/3/1999 12:28:00 PM
From: Grantcw  Read Replies (2) of 19331
 
Hello James,

I think you got my brain jogged, James. I may have been wrong earlier as I was not thinking of historical data. I'm going to have to go find an accounting book, but I believe that in a pooling, the companies are treated as if they've always been together. So, upon completing a pooling acquisition, the financial statements are combined for the companies for every prior year of their existence. Therefore, past revenues would be higher because the acquired companies revenues are tacked on for prior years.

In a purchase, I don't think you get to restate all past periods. You may get to tack the revenues on for the year of the acquisition, but not for all past years like a pooling.

I'm getting a bit over my head on the specifics now. Haven't really seen too much pooling vs. purchase accounting data at work. I'll dig out my text books over the next few days and figure things out, hopefully.

Grant
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