About the choice of the two accounting dealing methods in Business Combination, international popular practice is to push the Purchase Method, while abolish or strictly limited the use of Pooling of Interest Method.
关于并购会计处理方法的选择,国际趋势是推行购买法,禁止或严格限制权益结合法。
参考来源 - 并购会计研究—权益结合法的适用性分析·2,447,543篇论文数据，部分数据来源于NoteExpress
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。
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