FSA: CFAI pg 60 # 20. poolingvs..equity?

I’m a little confused by this vignette. They say betterhealth uses pooling in the description…but in question 20 they say to calculate revenue based on the joint venture method used for U.S GAAP, which is equity method. How can you use both equity method and pooling method to account for a company?

I think it says Pooling is for its purchase of another company The two companies in the vignette have a JV in something else You don’t use pooling & equity for the same thing. One is for control or JV, the other is for outright purchase. I could be wrong. I did that Q yesterday.