pooling-of-interest meaning in English

集合经营, 合并经营, 利益共享

Theory frame of consolidated accounting statements : foundation of consolidated accounting statements ; combination method , origination way and equity structure ; non - controlling interest , position of minority shareholder of controlled company ; compiling method of consolidated accounting statements ; method chosen in accounting practice of consolidated accounting statements . some problems should be noticed during establishing consolidated accounting statements standard : attitude for pooling - of - interests method ; attitude for entity theory ; norm for accounting practice of consolidated accounting statements
结合第二章合并会计报表理论框架的分析，笔者认为在讨论制定我国合并报表具体会计准则时，应格外关注以下问题：应关注联营法，考虑其适用性；应关注实体理论，可考虑采取以实体理论为主的作法：应考虑到企业集团业务的发展趋势，力求对各种具体业务问题作出明确的指南。