...the purchase method) (二)权益结合法(Pooling-of-interests method) (三)新主体法 (一)购买法(the purchase method) : 改变被并企业的会计基础 合并后企业对被合并企业的可辨认资产与负债的会计处理遵循有关取得资产与承担负债的公认会计原则,即...
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A. This section discusses the purchase method and some accounting issues.
一是介绍了购买法及其财务会计问题。
参考来源 - 企业并购中的若干财务与会计问题研究·2,447,543篇论文数据,部分数据来源于NoteExpress
Making a purchase is as simple as invoking the purchase method on the IAP game object.
我们可以简单的调用IAP游戏对象的purchase方法进行一次购买。
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。
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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