会计个体 meaning in English
accounting entity
Examples
- 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。