Consolidated financial statement is influenced by the choice between the purchase method and the pooling of interest method.
购买法和权益集合法对企业合并的财务状况和损益有着不同的影响。
There are two methods:purchase method and pooling of interest method to be chosen to book the consolidated assets and liabilities.
企业合并会计处理方法有购买法和权益结合法两种。
Using purchase method for consolidated statements is the trunk stream, on the other hand, pooling of interest method cant be prohibited however.
采用购买法编制合并报表是主流，但并不能因此禁止采用权益集合法。
Pooling of interest method was inevitability adopted by China's business in share exchange, acquisition and merger, although it is to be abandoned by most other countries, including US.
在权益结合法行将被美国乃至世界大多数国家淘汰之际，我国上市公司与非上市公司的换股合并无一例外地采用了权益结合法。
Pooling of interest method was inevitability adopted by China's business in share exchange, acquisition and merger, although it is to be abandoned by most other countries, including US.
在权益结合法行将被美国乃至世界大多数国家淘汰之际，我国上市公司与非上市公司的换股合并无一例外地采用了权益结合法。
应用推荐