pooling method meaning in English

规定在联营法

What are the differences between the purchase and the pooling methods of consolidation
合并会计的购入法与联营法有哪些不同？
According to the financial index , like profit , of contemporary period and next periods , pooling method is superior to purchase method
从鲁西化工合并当期和以后各期的利润等财务指标来看权益结合法比购买法有优势。
With each revision to ias 22 , the criteria for applying the pooling method of accounting for a business combination have become more specific
藉由对信息家电22的每校订，应用为一个商务组合解释的告发方法的标准已经变得更特定。
There are purchase method , pooling method and fresh - start method in accounting methods dealing with acquisition by exchange of stock , whereas fresh - start method has not been in use
换股合并会计处理法有购买法，权益结合法和重新开始法三种，重新开始法在实际当中还没有得到应用。
The pooling method may misguide the investors " decision and motivates the mangers to manage the earnings . based on the analysis of the case we suggest that the pooling method should be banned in china
分析表明，权益集合法很可能会误导投资者的决策，并促使管理层为了自身利益采用这种会计方法进行利润操纵，损害投资者的利益，有必要限制这种方法的使用。