what are the methods of accounting for amalgamation 
there are two primary ways to account for an amalgamation in some countries the pooling of interests method which uses book values and the purchase method which uses fair market values in the united states the financial accounting standards board fasb put an end to the use of the pooling of interests method in 2001 requiring combining companies to use only the purchase method in 2007 however the fasb adopted a new standard known as the purchase acquisition accounting method 