The fourth part analyses the tax policy for other patterns of enterprise merger, putting the stress on Poolingofinterestsmethod.
第四部分分析其他形式企业合并的税收政策,其中对权益结合法做了重点论述。
2
Next we compared the there accounting methods for business combinations and analyzed the limitations ofpoolingofinterestsmethod.
第二部分提出并比较了合并会计处理三种方法的理论假设和具体方法。
3
The Purchase method"or"The poolingofinterestsmethod"? It is the most interesting and important issue all along in the international consolidation accounting theory and practice.