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。

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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。

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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。

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But everybody knows that pooling-of-interest accounting, which tends to inflate reported earnings after a merger, helped encourage the conglomerate craze of the late Sixties, and that changing those rules made conglomeration much less attractive.

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