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 fourth part analyses the tax policy for other patterns of enterprise merger, putting the stress on Pooling of interests method.
第四部分分析其他形式企业合并的税收政策，其中对权益结合法做了重点论述。
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