English translation for "pooling of interest concept"
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- 权益联营方针
Related Translations:
- Example Sentences:
| 1. | 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
权益联营法就是在对并购活动进行会计处理时，将并购视为并购公司与被并购公司的权益联合，也就是说，它并不像购买法所说的那样，是一家公司购买另一家公司的交易行为，而是两个或两个以上参与并购的企业主体，将其资产和权益融合在一起，其实质是现有的股东权益在新的会计个体的联合和继续，而不是取得资产或筹集资本。 |
- Similar Words：
- "pooling method" English translation, "pooling national clinical research data" English translation, "pooling of capital" English translation, "pooling of error" English translation, "pooling of interest" English translation, "pooling of interest method" English translation, "pooling of interests" English translation, "pooling of interests method" English translation, "pooling of land" English translation, "pooling of manpower" English translation
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