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权益结合法

网络pooling of interest method; Pooling of Interests Method; pooling of interests

权益结合法

权益结合法

权益结合法

pooling of interest method

权益结合法（pooling of interest method），亦称股权结合法、权益联营法。企业合并业务会计处理方法之一。

Pooling of Interests Method

权益结合法(Pooling of Interests Method)又称联营法，该法将企业合并视为参与合并各方所有者权益的结合，其主要特点是双方 …

pooling of interests

按不同情况采用购买法或权益结合法(pooling of interests)，但同受控制(under common control)的企业合并在IAS 22范围之外只 …

Pooling Method

上的权益结合法（Pooling Method）带來帐面盈余的增加，可从下图12 得知其并

The pooling of interests method

... 3．母公司理论( Holding company theory) 2．权益结合法( The pooling of interests method) 1．购买法（ The purchase meth…

1

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。

2

according to the financial index , like profit , of contemporary period and next periods , pooling method is superior to purchase method .

从鲁西化工合并当期和以后各期的利润等财务指标来看权益结合法比购买法有优势。

4

business combination ; pooling of interest method ; purchase method; economic consequences;

企业合并；权益结合法；购买法；经济后果；

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Economical Consequences ; Business Combination ; Common Control; Pooling of Interests Method;

经济后果；企业合并；同一制约；权益结合法；

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Utilization of Combining Rights with Benefits in Amalgamation of Changed Shares: Theory and Practical Case

权益结合法在换股合并中的应用

8

Choice analysis of purchasing method and right combining method

购买法与权益结合法的选择分析

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Analysis on Difference of the Way Purchasing and Equity

试析购买法与权益结合法的差异

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Analyzing Advantages and Disadvantages of the Application of Rights and Interests Rule in China

权益结合法在我国应用的优劣分析

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