pooling procedure 中文意思是什麼
pooling procedure
解釋
合併過程-
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。 -
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。
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