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The commentary evaluates the arguments made in Briloff's work on pooling of interests in accounting.

Some Comments on "Dirty Pooling".

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Commentary critiques pooling interests in accounting, emphasizing the need for clear reporting practices.

The commentary evaluates the arguments made in Briloff's work on pooling of interests in accounting.
Review of Briloff's arguments regarding earnings restatement and its implications for stakeholders.
Illustrations presented to critique the pooling approach in accounting practices.
Argues that the paper does not adequately address the concept of the accounting entity.
Highlights that misleading representations can affect stakeholders' understanding of corporate data.

H. S. Hendrickson (1968) studied this question.

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