联合过程 meaning in English
combination process
Examples
- The relevant review of home and aboard literature indicates in present circles there is no clear answer on the application range of the purchase method and the pooling of interest method , especially no agreement on the property of business combination , that is , whether changing shares ’ consolidation has only the property of pooling of interest or it has two properties of purchase and pooling of interest
而从法律意义上看,企业产权的联合过程并非建立在持续经营假设基础上,而是一个新企业的开始,因此以账面价值为基础的现行权益结合法未能反映产权合并的法律事实,将其修正为公允价值基础更具有合理性。