...Rules Influence Investment Decisions为什么税务法规影响投资决策 Pooling of Interests Accounting公司并购会计中的“合并法” Accounting for Valuation of Receivables应收款项估值会计 ..
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Next we compared the there accounting methods for business combinations and analyzed the limitations of pooling of interests method.
第二部分提出并比较了合并会计处理三种方法的理论假设和具体方法。
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。
The Rule 22 in International accounting Principles regulates that accounting should be dealt with by purchasing or pooling of interests.
《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。
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