pooling of interest 中文意思是什麼
pooling of interest
解釋
股權聯營法-
The methodology applicable in the making of the consolidated financial stat ement includes the purchase method, the pooling of interest method and the fresh - start method while the methodology adopted in the planning terminal consolidate d financial statement is composed of the total consolidation method and the prop ortion method
企業合併日合併會計報表的編制方法有購買法、權益集合法和新實體法；期末合併會計報表的方法有全部合併法、比例合併法。 -
To one ’ s surprise, with the issuance of 141 standards by fasb, it is a trend to cancel the pooling of interest method. from the dispute between these two methods, the cancel of pooling of interest method is a must choice after considering if there is reasonable conception base and if there is different economic results
本文分別從現代產權理論和法律意義兩個視角分析換股合併的經濟實質和權益結合法的計價基礎問題，指出對于換股合併應當採用以參與合併企業可辨認凈資產公允價值為基礎的權益結合法。 -
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。 -
Any excess of the method and some accounting problem. pooling of interest accounting comes into play when two corporate entities combine by exchanging their existing voting stock. typically no cash changes hands, under the pooling of interest concept, the transaction is generally viewed not as a purchase or sale, but as a merger of two companies that consolidate their assets at book value
權益聯營法就是在對並購活動進行會計處理時，將並購視為並購公司與被並購公司的權益聯合，也就是說，它並不像購買法所說的那樣，是一家公司購買另一家公司的交易行為，而是兩個或兩個以上參與並購的企業主體，將其資產和權益融合在一起，其實質是現有的股東權益在新的會計個體的聯合和繼續，而不是取得資產或籌集資本。 -
D. why the pooling of interest method is n ' t popular in china
四是介紹了中國採用權益聯營法的難點及障礙。 -
Pooling of interest
股權聯營法 -
C. the difference in the purchase method and the pooling of interest method
三是介紹了購買法與權益聯營法的區別及二者的優劣分析。 -
After the concise discussion of the two main methods, it focus on demonstrating the difference between the two methods in the theoretic basis, procedure, accounting result, quality of accounting information and so on ; then it depicts elaborately the evolution and debate of the pooling of interest
本文簡要論述了購買法和聯營法這兩種基本方法的特點及差異，並對聯營法的歷史演變過程及缺陷進行了詳細的闡述。 -
Theory frame of consolidated accounting statements : foundation of consolidated accounting statements ; combination method, origination way and equity structure ; non - controlling interest, position of minority shareholder of controlled company ; compiling method of consolidated accounting statements ; method chosen in accounting practice of consolidated accounting statements. some problems should be noticed during establishing consolidated accounting statements standard : attitude for pooling - of - interests method ; attitude for entity theory ; norm for accounting practice of consolidated accounting statements
結合第二章合併會計報表理論框架的分析，筆者認為在討論制定我國合併報表具體會計準則時，應格外關注以下問題：應關注聯營法，考慮其適用性；應關注實體理論，可考慮採取以實體理論為主的作法：應考慮到企業集團業務的發展趨勢，力求對各種具體業務問題作出明確的指南。 -
As to the experienced research, this thesis regards the public companies in shanghai security exchange as objects to study the current state of business combination accounting in our country. through deeply analyzing on typical cases and related regulations, we conclude that : the current regulations of business combination accounting do not touch on pooling of interest ; the regulations for mergers is purchase method, for acquisitions is not genuine purchase method ; purchase and pooling of interest coexists in the practice of business combination in our country now ; sec and finance of our country tacitly approve pooling of interest
實證研究部分，本文以上海證券交易所的上市公司為研究對象，研究發現：我國目前的合併會計相關規定中沒有提及聯營法；相關規定中對吸收合併的會計處理體現的是購買法的思想；對控股合併的會計處理不是嚴格意義上的購買法；而我國合併會計實務處理中購買法和聯營法並存；財政部和證監會默許聯營法的使用。 -
But also the question " which information can be expressed by the combined accounting statement ? " we describe our structure of the theory of the approach to the combination of financial statement throughout 3 parts. firstly we discuss the foundational theory of the approach to the combination of financial statement, which consists of objective of the combined accounting statement, the amending of the traditional accounting hypotheses, quality of the accounting information and the bounds, premise, principle, procedure of the combination of financial statement ; secondly we probe into the applied theory that consists of purchase method, pooling of interest, new entity method, parent company method and entity method ; at last we point out the authoritative criteria on the combination of the financial statement is the logic finality of our academic structure
從系統的角度，參照財務會計概念框架的這種邏輯路徑，排列組合相關概念和范疇，則將合併報表會計方法的理論結構分為三個層級：其一是合併報表會計方法的基礎理論，主要包括合併會計報表目標理論、對傳統會計假設的拓展、合併報表信息質量特徵以及合併報表的前提、范圍、原則、程序等；其二是合併報表會計方法的應用理論，是人們對實務中具體的合併報表會計方法的系統化的歸納、總結，主要包括購買法、權益集合法、新實體法以及母公司法和實體法等；其三是合併報表會計方法的技術規范，主要是指由權威部門制定的，對所管范圍內的合併報表等工作具有指導和約束作用，著重反映合併報表實務中帶有規律性的程序和方法的業務性規范。 -
Then introduce the purchase method and pooling of interest respectively. finally come to the conclusion that purchase will be the ultimate unique method of business combination
由此歸納出兩者的區別和利弊，得出結論：購買法將最終成為企業合併的唯一處理方法。 -
Through two case study of applying " pooling of interest " in absorption combination, confirm it is an innovative method but somewhat lack of regulation. also point out the existing theory of consolidated statement
通過我國上市公司吸收合併非上市公司採用「權益集合法」的案例分析，既肯定其是我國現階段制度之外的創新，又指出我國運用「權益集合法」缺乏規范性。 -
This article starts from the general concepts of business combination, analyzes in detail the two main accounting methods ( purchase and pooling of interest ) and our present accounting method dealing with consolidation, and puts forward several proposals for the draft of the standards of business combination
本文從企業合併一般概念出發，詳細分析企業合併的兩種主要處理方法?購買法和權益集合法以及我國合併的會計處理現狀，最後結合我國現實會計環境，借鑒國外經驗，對企業合併準則提出了幾點建議，試圖推動我國企業合併會計理論實踐的發展。 -
Pooling the resources of a group of investors in the interest of sharing the risks and diversifying their portfolios, this system distributes the capital over a wide range of stocks and bonds and spreads the risks over the group
為了分擔風險和多元經營有價證券，可以募集一組投資者的資金，在大范圍的股票和債券上對它們進行分配，分散組內投資人的風險。 -
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。 -
Introduce briefly the definition, three basic forms, two payment types and three accounting methods of business combination. chapter 2. comparative study of purchase and pooling of interest
因此，研究網路經濟發展過程中會計理論與實務的問題對促進我國會計的發展與創新有著積極的促進作用。 -
By comparing two methods of business combination from two aspects : decision usefulness and capital market internalization, we argue that purchase method is a more excellent way than pooling of interest
本文比較了兩種方法對會計信息質量和對合併報表的影響，並從財務報告目標：決策有用性和資本市場國際化這兩個方面對其進行考察。
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