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。
Purchase accounting is accounting method, which is mainly used in enterprises merger and acquisition by countries in the world of today.
购买法是目前各国企业购并所使用的主要会计处理方法。
Approved accounting methods of enterprise merger include purchase method and equity method.
对企业合并进行会计核算主要有购买法和权益结合法。
The purchase method is not only in accordance with the international accounting standard, but also can identify the existence of the commercial treaty through negotiating the price, which could a…
而购买法不但符合国际惯例，而且通过以协商价来进行资产合并的方式确认商誉，可以避免企业集团粉饰企业利润，更加客观反映合并企业的财务状况。
The purchase method is not only in accordance with the international accounting standard, but also can identify the existence of the commercial treaty through negotiating the price, which could a…
而购买法不但符合国际惯例，而且通过以协商价来进行资产合并的方式确认商誉，可以避免企业集团粉饰企业利润，更加客观反映合并企业的财务状况。
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