在所转让权益生效期间方面,通过海外重组,即购买法(Purchase Accounting)和权益结合法(Pooling Accounting),国有股东往往希望能够与其他非国有股东一并参与海外重组.
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Pooling of Inerest Accounting 权益结合法
accounting for a pooling [会计] 联营会计
Pooling of Interests Accounting 公司并购会计中的“合并法
It's a lightweight tool that centralizes management of database connection pooling, accounting, and security.
这是一款轻量级工具,能够集中化对数据库连接池、财务和安全性的管理。
Next we compared the there accounting methods for business combinations and analyzed the limitations of pooling of interests method.
第二部分提出并比较了合并会计处理三种方法的理论假设和具体方法。
The Purchase method"or"The pooling of interests method"? It is the most interesting and important issue all along in the international consolidation accounting theory and practice.
采用“购买法”还是“股权联营法” ,是国际上合并会计理论和实务中最重要且最为有趣的争论主题。
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