Recent accounting changes in the US eliminated the pooling-of-interests method, allowing only the purchase method for mergers and acquisitions. True?

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The answer is  TRUE

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Mergers between two companies imply that a stronger company is taking over a weaker one. This further implies that efficiency will be increased, since the well-run firm is taking over the assets of a poorly run firm. However, in2000, rules changed in these mergers that might harm the economic benefits of these implications. The U.S. government banned the pooling method of mergers and insisted only on purchase mergers, at least under specific circumstances.

This basically because the pooling method ignores goodwill totally.

Yes true.

true

Yes. The statement is true.