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国际上流行的企业合并会计处理方法有两种：一种是购买法（ＰｕｒｃｈａｓｅＭｅｔｈｏｄ），另一种就是联营法（ＰｏｏｌｉｎｇｏｆＩｎｔｅｒｅｓｔＭｅｔｈｏｄ）。在国际会计准则中，联营法又被称作股权联合法。我国企业会计准则“企业合并”的征求意见稿中，同样把联...
There are two types of accounting mergers in the world. One is PurchaseMethod, and the other is Pooling ofInterestMethod. In international accounting standards, the affiliate law is also known as the equity joint law. China’s accounting standards for business enterprises “business” draft, the same ...