权益联营法 meaning in English
pooling of interests method
Examples
- D . why the pooling of interest method is n ' t popular in china
四是介绍了中国采用权益联营法的难点及障碍。 - C . the difference in the purchase method and the pooling of interest method
三是介绍了购买法与权益联营法的区别及二者的优劣分析。 - 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。 - No goodwill results from the combination , the use of the pooling accounting method generally allows the acquiring company to report higher earnings immediately after acquisition , because the target ' s original accounting costs , less accumulated depreciation , usually are significantly lower than the current fair market value of the target ' s assets , similarly , for subsequent periods , pooling allows the purchaser to avoid depreciating , or reducing from reported income , the full value of the acquired company , and thus to report higher earnings than would be yielded by the purchase method
同时，由于企业并购不是购买行为，没有购买价格，也就不存在购买成本超过净资产公允价值的差额，即商誉。由于目标公司的账面原值减去折旧后的差额通常低于市场价值，因此采用权益联营法会使企业在并购后反映较多的收益这是因为在以后期间，由于采用权益联营法的资产价值低于购买法下的资产价值，这就造成其折旧摊销费武汉理工大学硕士学位论文用低于采用购买法的各项摊销费用，因此采用权益联营法的收益将高于采用购买法下的收益。