- 在非同一控制下，必须采用购买法 (Purchasing Method)按公允价值计量 反利润操緃 - 为减少利润操纵的空间，〝资产减值准 备〞在以后会计年度不可回拨入损益表 - 存货计价取消后进先...
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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。
Using purchase method for consolidated statements is the trunk stream, on the other hand, pooling of interest method cant be prohibited however.
《国际会计准则》第22号中规定，企业合并根据合并的性质采用购买法或股权联合法进行会计处理。
The Rule 22 in International accounting Principles regulates that accounting should be dealt with by purchasing or pooling of interests.
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。
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.
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