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 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.
国际上公认的企业合并的会计处理方法有两种:购买法和权益集合法(权益联营法)。
There are two methods about the arrangement of accountant in the merging of enterprises accepted internationally: purchase and rights and interests gathering(the rights and interests joint).
应用推荐