sales when combining balance sheets

hi all, general question, when two firms merge or one buys another, when do you combine sales? full consolidation = full sales partial consolidation = partial sales (%) equity = partial sales (%) and what about purch vs pooling? purch = combine sales pooling = combine sales so whether you do purchase or pooling sales are the same under both? but sales for consolidation > sales for partial consolidation > equity? is this correct? thanks all!

Equity you don’t combine sales. You only add the percentage of net income you own.

You only consolidate full sales in consolidation US GAAP mostly doesn’t allow partial consolidation. If its IFRS then I think you particially consolidate. Equity - you never combine income statement items - just account for the percentage of ownership income

ok great thanks all, and purchase/pooling you add sales right?

Correct. Sales are added together in P/P method

you need to watch out for 2 things 1. for consolidation sales between the two companies 2. for purchase you need to prorate for the first year when purchase is made