| 我国企业并购中继续使用权益结合法的理由分析 |
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| 引用本文： | 曾群星.我国企业并购中继续使用权益结合法的理由分析[J].惠州学院学报,2009,29(1):65-67. |
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| 作者姓名： | 曾群星 |
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| 作者单位： | 中国建设银行,梅州分行,广东,梅州,514021 |
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| 摘 要： | 同一项企业并购,采用购买法还是权益结合法,将导致对外报告的财务报表和经营业绩产生差异,两种方法在使用过程中均有优劣性,购买法是被国际广泛接受的方法,但我国目前的实际环境决定了权益结合法存在的必然性,并将同一控制下的企业并购作为权益结合法的限制条件.
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| 关 键 词： | 购买法 权益结合法 继续使用 理由 |
Analysis on Hanging on to Pooling of Interest Method |
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| ZENG Qun-xing.Analysis on Hanging on to Pooling of Interest Method[J].Journal of Huizhou University,2009,29(1):65-67. |
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| Authors: | ZENG Qun-xing |
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| Institution: | Meizhou Branch of China Construction Bank;Meizhou 514021;Guangdong China |
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| Abstract: | Purchase method or pooling of interest method will lead to difference in financial statement and operating performance in the same one enterprise merging.These two methods have their own advantages and disadvantages,and purchase method has been widely adopted in the world,and pooling of interest method by practical environment in our country is of certainty and enterprise merging controlled by the same one will be regarded as the limitations of pooling of interest method. |
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| Keywords: | purchase method Pooling of Interest Method hanging on to use reason |
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