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Why has pooling been proposed to be eliminated?
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Pooling has been proposed to be eliminated due to following

pooling provides less information

 ignores the values exchanged

financial statements do not provide enough information on the transaction

 difficult to compare companies

artificially boosts earnings

and transaction should be recorded based on value that is given up in exchange.

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In n-tier architecture the entire application is divided in several pieces. These pieces can be logical or physical. Each piece performs a specific task such as displaying user interface or data access. There can be any number of tiers or layers of such pieces. Hence, the name n-tier (Note that many times the terms tier and layer are used interchangeably). However, most commonly applications have 3 distinct tiers or layers. They are:
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Advantages of N-Tier ArchitectureAt first glance this division of tasks may seem to be unnecessary. However, it gives following benefits:
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