consolidation of shares 中文意思是什麼
consolidation of shares
解釋
並股- consolidation : n. 1. 鞏固，強化，加強；凝固；固結，壓實，滲壓。2. 【經濟學】統一，合併，調整（期）。3. 【醫學】變實，愈合；【植物；植物學】著生。
- of : OF ＝Old French 古法語。
- shares : （英）股票二（美）
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There are mainly two accounting methods for business combination, purchase method and pooling of interest method. at present, the focus of contention is not on using purchase method on purchase combination, but on whether using one accounting method or using both accounting methods according to different conditions about changing shares ’ consolidation
其核心問題是換股合併的經濟實質是什麼，對于換股合併應當採用一種會計方法還是可以採用多種會計方法，權益結合法的持續經營假設及賬面對價值計價基礎是否符合換股合併的法律事實等。 -
The relevant review of home and aboard literature indicates in present circles there is no clear answer on the application range of the purchase method and the pooling of interest method, especially no agreement on the property of business combination, that is, whether changing shares ’ consolidation has only the property of pooling of interest or it has two properties of purchase and pooling of interest
而從法律意義上看，企業產權的聯合過程並非建立在持續經營假設基礎上，而是一個新企業的開始，因此以賬面價值為基礎的現行權益結合法未能反映產權合併的法律事實，將其修正為公允價值基礎更具有合理性。 -
With the appearance of multiplication of business combination and its ways, the criterion of combination accounting method, especially accounting method of changing shares ’ consolidation, has become the public focus
當前，對于企業合併會計方法的爭論主要是圍繞換股合併和權益結合法問題展開的。
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