WASHINGTON — Merging banks that want to combine their books have about six months to do so before accounting rulemakers ban pooling of interests.

In a unanimous vote, the Financial Accounting Standards Board on Wednesday decided to eliminate pooling, projecting that by late June a deal would have to be recorded by the acquiring company as a purchase. The board also decided to continue developing a compromise alternative that would alter the guidelines for purchase accounting to soften the blow to the balance sheets of companies making acquisitions under the new rules.

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